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TMI Blog2022 (5) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... of two months for filing the appeal before him. 2. The facts in brief relevant for the purpose are that the appellant is a service provider in the nature of goods transport agency service and has been duly registered for the same with the department. On the basis of third party information received from Income Tax Department, the Revenue Department formed an opinion that the appellant has not paid the service tax amounting to Rs.6,78,875/- on the taxable value of Rs.54,92,516/- as received by the appellant during the Financial Year 2012-13. The said amount was accordingly proposed to be recovered along with interest and the proportionate penalties vide Show Cause Notice No. 1395-97/2018 dated 25.04.2018. The said proposal was confirmed vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committed an error by still rejecting the appeal on the ground of limitation. It is also submitted by the learned Counsel that the appellant otherwise has strong merits in the present case as in terms of Entry No. 2 of Notification No. 30/2012 dated 20.06.2012 Goods Transport Agency Services are taxable under reverse charge mechanism when provided to corporate entities. It is submitted that in view of the said notification the appellant was not otherwise liable to pay service tax. The order under challenge is therefore prayed to be set asiee and appeal is prayed to be allowed. 5. To rebut the submissions, learned DR has laid emphasis upon the findings in para 6.2 of the order under challenge. It is submitted that the address for letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant as 03.06.2020. There is no denial for the said fact except the mention that earlier notices including the service of show cause notice and the service of Order-in-Original were made on the same address as that of the notice which was received by the appellant on 3.6.2020. However, it is perused that no document is produced on record by the department to prove the service of said earlier notices and even of the SCN. It is also apparent that O-I-O has been passed exparte. Also as per the appellant's submission he has good case on merits also, he being covered under same exemption notification. There seems no reason for appellant to remain absent before the original adjudicating authority. 9. There have been catena of decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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