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TMI Blog2024 (11) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld the service tax demand of Rs. 15,40,097/- for the period 2016-2017 under the category of Goods Transport Agency (GTA) services mainly based on income tax data, form 26AS and balance sheets of the appellant's business of transportation of goods. 2. Shri Rahul Gajera, learned Advocate appearing for the appellant at the outset submits that demand is based on form 26AS and income tax returns without having carried out any independent examination of consideration received against nature of services provided and leviability of service tax thereon is not tenable and relied upon on the following decisions: * Shreshth Leasing & Finance Ltd V. CCE & ST Surat - I - 2022 (7) TMI 768 * State of Gujarat V. Novelty Electronics reported as 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility on services of transportation of goods except for contending that demand solely based on income tax data and form 26AS is not tenable, as such, impugned order is mainly contested only on the ground of limitation. As regards date of service of notice, it is observed that appellant never demanded at any stage a copy of show cause notice from department, and it is only while preferring appeal before this tribunal, it is stated that appellant has not been served upon show cause notice, on the other hand it is also seen that although due service is claimed in the letter dated 28-10-2024, there is no such evidence produced by department. However, without going into this issue matter can be taken up and decided on other issue of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom income tax department. In this background, it cannot be alleged that appellant has wilfully suppressed facts from department with intention to evade tax. Therefore the demand is not sustainable on the ground of limitation. 4.2 Without prejudice to the above finding, we further find that the transport in the present case was undertaken by the owners of the transport vehicles and no consignment note was issued. In this fact the transportation of this nature is covered in the negative list under Section 66D (p) of the finance Act, 1994 which reads as under:- "Section- 66D. Negative list of services The negative list shall comprise of the following services, namely:- (a).............. (b).......................... (p) services by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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