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2024 (9) TMI 408

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....ide letters dated 25.01.2021 and 13.09.2021 and was asked to inform the reason behind the difference in turnover shown in ITR vis-à-vis a taxable value declared in ST-3 returns during the Financial Year 2016-17. The appellant was also enquired taxable value of service provided amounting to Rs.59,12,145/- being received by the appellant, as to whether the same is exempted or is eligible for abatement of value remitted or for benefit of reverse charge to be extended or for determination of taxable value to be made under provision of Service Tax (Determination of Value) Rules, 2006 or for benefit of threshold limit; in terms of the Notification No. 25/2012, 26/2012, 30/2012 and 33/2012 respectively all dated 20.06.2012. Since no respons....

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....aside not only on the merits but also being barred by time. For the said reason the order under challenge is prayed to be set aside and appeal is prayed to be allowed. Learned counsel has relied upon the decision of this Tribunal in the case of Vatsal Resources Pvt. Ltd. Vs. CCE, Surat-I reported as 2023 (68) GSTL 279 (Tri.- Ahmd.) 4. Learned Departmental Representative on the other hand has reiterated the findings arrived at by Commissioner (Appeals). Impressing upon no infirmity in those findings, the present appeal is prayed to be dismissed. 5. Having heard both the parties and perusing the documents, to begin with the show cause notice, I observe that the entire show cause notice has not discussed even a single word about the nature o....

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.... of nature of activity rendered by the appellant. Confirming demand, in absence thereof, but based on income tax data is therefore liable to be set aside. 8. Further it is observed that it is the settled principle of Revenue jurisprudence that the burden to prove the allegations against the assessee rests on the department. I draw my support from the decision in the case titled as Commissioner of Central Excise, Bangalore Vs. Brindavan Beverages Pvt. Ltd. reported as 2007 (213) ELT 487, wherein it was additionally held that if the allegations in show cause notice are not specific, the same is sufficient to hold that the notice was not given proper opportunity to meet the allegation the said show cause notice. The said burden stands absolut....