9911796707
TMI Blog2024 (8) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... r received the show cause notice nor the order-in-original till such time the appellant made a request to provide the same somewhere in November 2022. The activity carried out by the appellant was sale of fruits which is covered by entry (e) under Section 66D of Finance Act, 1994 which deals with negative list. During the relevant period, Department of Revenue did not have any jurisdiction to issue any show cause notice demanding service tax from the appellant. The impugned order is set aside - appeal allowed. - HON BLE DR. SUVENDU KUMAR PATI , MEMBER ( JUDICIAL ) And HON BLE MR. ANIL G. SHAKKARWAR , MEMBER ( TECHNICAL ) Shri Ashwini Kumar , Advocate , for the Appellant Shri A. K. Srivastava , Assistant Commissioner , Authorised Represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in a position to make pre-deposit of 7.5% of the confirmed demand for filing appeal. Subsequently, he filed appeal before Commissioner (Appeals) informing the learned Commissioner (Appeals) that his correct address was 42, Janubhau Smruti Chawl, Din Dayal Road, Near Bedekar Galli, Thakurwadi-1, Dombivli (West), Thane 421202. Learned Commissioner (Appeals) has rejected the appeal filed before him as time barred. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted a copy of affidavit filed by Mrs. Sumati Kariya Shetty along with copy of Aadhaar card of Mrs. Sumati Kariya Shetty and a copy of electricity bill for the month of May 2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 the record of the case, submissions made by learned counsel for the appellant during the hearing and copies of the affidavit and Aadhaar card submitted by learned counsel for the appellant. We note that the show cause notice did not establish that the appellant was providing any service. We also note that the show cause notice was sent to some address in Navi Mumbai whereas the appellant is conducting his business at Dombivli, Thane which is a place different than Vashi, Navi Mumbai and, therefore, we hold that the appellant neither received the show cause notice nor the order-in-original till su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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