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TMI Blog2024 (6) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on the exempted activity at 10% of the purchase price vide OIO No. LTUC/85/2013-ADC dated 29.3.2013. When the taxpayer challenged the said demand of the original authority, the first appellate authority having considered the amendment in the statute, has set aside the demand raised by the original authority vide OIA N0. 162/2015 dated 1.1.2015 - in order to quantify the consequential demand to be raised on the taxpayer, the first appellate authority has remitted the file to the original authority. The taxpayer - appellant being aggrieved against the above OIA, is before us by this appeal. The trading activity undertaken by the appellant remains disputed, though the taxpayer is trying to shift the burden on the Revenue, but however, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, telephone, software, courier charges, security, manpower and audit for the purpose of providing any output service as alleged and that therefore, there was no common input service at all as alleged by the department. Hence, Rule 6(3)(i) was inapplicable. 3. When a statutory notice is issued by an authority on certain grounds, the initial burden is always on the noticee to answer the notice and thereby discharge that primary burden. Once the initial burden is discharged with evidence, then the onus would shift onto the department. Moreover, it is not the case of the taxpayer that it was not involved in the trading activity; it accepts the fact of carrying on the trading activity, but however, does not accept the usage of common input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the amended position of law to Rule 6 vide Notification No. 28/2018 dated 20.06.2012. Thus, in order to quantify the consequential demand to be raised on the taxpayer, the first appellate authority has remitted the file to the original authority. The taxpayer - appellant being aggrieved against the above OIA, is before us by this appeal. 6. We have indicated in our earlier paragraphs that the trading activity undertaken by the appellant remains disputed, though the taxpayer is trying to shift the burden on the Revenue, but however, when a SCN is issued indicating investment/trading in shares, when the said allegation is not disputed by noticee, it is then for the noticee to discharge the burden by disproving the allegations levelled ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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