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2021 (7) TMI 931 - AT - Service TaxGTA Services - service of transport operator or owner and not of any transport agency for inward transportation of raw material to their factory - adjudicating authority took the ground that there was no existence of ‘goods transport agency’ - reverse charge mechanism - HELD THAT:- There is no such provision in the scheme of Acts and Rules permitting assumption of facts to be made by the Adjudicating Authority, without reference to the facts on record. In this view of the matter, the basic fact and /or the requisite for charging service tax under GTA service i.e. service being provided by ‘goods transport agency’ as defined, nor existence of consignment note being there, the demand has been raised improperly as well as whimsically. The penalties imposed are also set aside - the appeal is allowed.
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