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2018 (10) TMI 550 - AT - Service TaxReverse Charge Mechanism - GTA Service - freight incurred in connection with transport of goods - benefit of abatement of 75% of the value of the freight charges as provided under N/N. 32/2004 also denied - Revenue unable to justify the demand in SCN and also unable to produce relevant records - Held that:- On a specific query raised from the Bench, both sides are unable to show from the show-cause notice as to how the figures have been worked out by the Revenue in the show-cause notice in paragraph No. 7 as reproduced hereinabove - The random extract which is produced before us of the ledger accounts do not indicate that the amounts which were shown as selling expenses are not only freight charges, leave alone the figures as reported by the appellant in the audited balance-sheet are totally different from the figures on which demands have been raised. Revenue has not been able to justify the demand in the show-cause notice itself and despite the request of the appellant to give them the documents to defend their case, Revenue was unable to produce other relied upon documents even before us. Appeal allowed - decided in favor of appellant.
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