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2024 (5) TMI 202 - GUJARAT HIGH COURTExemption from service tax - agreement with DTDC for transportation and hiring buses - exemption claimed as per the amended list of categories of transport goods vehicles - HELD THAT:- It is not in dispute that the show-cause notice is issued on the basis of the information obtained from the Income Tax Department with regard to returns filed by the petitioner as well as Form No. 26AS (TDS), which reflects the amount of TDS deducted by the recipient for commission under Section 194 of the Income Tax Act, 1961. On perusal of the facts and the documentary evidence placed on record, it is apparent that the notice issued by the respondent authority was not received by the petitioner and therefore, the petitioner could not file reply. It is clear that the show-cause notice issued by the respondent is contrary to the provisions of the Finance Act, 1994 without disclosing the facts as to what type of services is rendered by the petitioner for which the service tax was leviable. As it appears from the facts of the case, the petitioner was rendering GTA services, for which the petitioner was not liable to pay the service tax on the basis of reverse charge mechanism. The entire basis of the show-cause notice is frustrated. The respondent authority assumed the jurisdiction without there being any basis for issuing the show-cause notice as the show-cause notice could not have been issued only on the basis of the information retrieved from the Income Tax Department in Form 26AS (TDS). The SCN is liable to be quashed and set aside - Petition allowed.
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