TMI Blog2023 (10) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... t Agency service - petitioner doing the work for FCI, a Food Procurement Agency in agricultural produce - non-production of consignment note(s) - Entry No. 21 of the Notification No. 25/2012-S.T., dated 20-6-2012 - HELD THAT:- Since the impugned order has been passed without any giving opportunity to the petitioner to produce the relevant documents which were in his custody, the present writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994. The short point for consideration in this writ petition is whether the petitioner who claims to be a Goods Transport Agency and is doing the work for FCI, a Food Procurement Agency in agricultural produce and is exempted from Service Tax under Rule 4(b) of the Service Tax Rules, 1994 and is exempted from Service Tax under Entry No. 21 of the Notification No. 25/2012-S.T., dated 20-6-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment note(s) should have been produced by the petitioner. In the present case, only on non-production of consignment note(s), the demand made vide order dated 30-12-2022 (Annexure P-12) is not likely to be sustained. 3. Since the impugned order has been passed without any giving opportunity to the petitioner to produce the relevant documents which were in his custody, the present writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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