9911796707
TMI Blog2024 (8) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant Shri A. K. Srivastava , Assistant Commissioner , Authorised Representative for Respondent ORDER PER : ANIL G. SHAKKARWAR Brief facts of the case are that the appellant is a fruit seller and is not engaged in any activity on which service tax is leviable and, therefore, did not obtain Service Tax registration. On the basis of data received from Central Board of Direct T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original order was also sent to Vashi, Navi Mumbai address. When the enquiries were initiated for recovery, appellant came to know about passing of order and he sent a communication dated 18.11.2022 requesting to provide certified copies of the order-in-original dated 19.03.2022 and informed the officer of Revenue that the appellant was out of the ambit of Service Tax taxation and, therefore, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding at 42, Janubhau Smruti Chawl, Din Dayal Road, Near Bedekar Galli, Thakurwadi-1, Dombivli (West), Thane 421202 and that the appellant Mr. Surendra Gundu Shetty is a relative and is presently living with her since 2010 and utilizing the said residential premises for his business of fruit sale since 2012. Appellant has also submitted a copy of PAN card and Aadhaar card establishing that his addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was providing any service to anybody which was leviable to service tax. He has further submitted that sale is covered by negative list at entry (e) of Section 66D of Finance Act, 1994 and the activity of trading of goods is beyond the jurisdiction of levy of service tax. 3. Heard the learned AR for Revenue. He has reiterated the impugned order-in-appeal. 4. We have carefully gone through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994 which deals with negative list. We, therefore, hold that during the relevant period, Department of Revenue did not have any jurisdiction to issue any show cause notice demanding service tax from the appellant. 5. We, therefore, set aside the impugned order and allow the appeal. Appellant shall be entitled for consequential relief in accordance with law. ( Order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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