9911796707
TMI Blog2024 (9) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... f GUJARAT PULSES MANUFACTURING ASSOCIATION AN ASSOCIATION OF PULSE MILLS VERSUS UNION OF INDIA [ 2018 (5) TMI 1424 - GUJARAT HIGH COURT] wherein the Hon ble High Court held ' across the country, the trade did not pay service tax on transportation of Tur Dal till 2010 nor did the department raise any demand disputing the interpretation of the trade that the product Tur Dal was already included in the exemption notification. That being the position, nowhere the non-payment of tax can be co-related to fraud, collusion, wilful misstatement, suppression of facts or contravention of the statutory provisions by the petitioner with the intent to evade payment of duty. The show cause notices thus which seek to levy such duty for the period beyon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruits, vegetables, etc., were exempted from payment of Service Tax towards GTA Services. It is submitted that the appellant have carried a bona fide belief that since they are in the business of movement of agricultural products, like grains, they were not required to pay Service Tax. The appellant also points out that subsequently, this Notification was amended vide Notification No. 04/2010-S.T. dated 27.02.2010 wherein the exemption has been extended to grains as well as pulses. He submits that this shows the legislative intent to exempt grains from payment of Service Tax under GTA from the beginning. 3.1. He further contends that the Show Cause Notice has been issued on 22.10.2013 by invoking the extended period provisions. He submits in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incorporated by the Government of Bihar. They have been carrying on the activity of receiving and storing food grains. We find that this issue had come up before the Hon ble Gujarat High Court in the case of M/s. Gujarat Pulses Manufacturing Association v. Union of India [2018 (15) G.S.T.L. 584 (Guj.)] wherein the Hon ble High Court held as under: - 10. With this limited scope in mind, we may revisit the facts. Till the year 2010 when the exemption notification dated 27-2-2010 came to be issued, no service tax was being levied on transportation of Tur Dal. This was on the basis that the trade as well as the department carried a belief that the existing exemption notification dated 3-12-2004 already covered such product when it referred to v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words thirty months the words five years had been substituted. 11. In plain terms, normal period of limitation under sub-section (1) of Section 73 for recovery of unpaid or short-paid, service tax at the relevant time was eighteen months. Such period could however be extended to five years, if such service tax was not paid or short-paid by reason of fraud, collusion, wilful misstatement, suppression of facts or contravention of any other provisions or the rules under the said Act with intent to evade payment of service tax. The wilful and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
