2025 (6) TMI 1595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he facts of the case are that the appellant was engaged in providing transportation service during the period from April, 2016 to June, 2017. On the basis of investigation conducted at the end of the service recipient viz., M/s. Tata Motors Limited and information received from the Income Tax Department, it was alleged that the appellant had received certain amounts towards provision of services, but had not paid Service Tax thereon to the Department. 3. In view of this, a Show Cause Notice was issued to the appellant, to demand Service Tax. It was alleged therein that the appellant did not provide the relevant documents and therefore, the assessment was done on the basis of 'best judgement assessment'. 4. The matter was adjud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gainst the appellant that the appellant has suppressed the facts from the Department. 7. On the other hand, the Ld. Authorised Representative of the Revenue reiterated the findings in the impugned order. 8. Heard the parties and considered their submissions. 9. We find that in this case, the demand of Service Tax has been raised against the appellant on the basis of Form 26AS received from the Income Tax Department, as per which it is alleged that the appellant has provided services, but not paid any Service Tax for the said services. The period involved in this case is from April, 2016 to June, 2017 and the Show Cause Notice has been issued on 22nd October, 2021. There is no basis in the Show Cause Notice for the allegation with r....