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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 ..... nsidering such recorded income whether related to consideration received towards taxable services provided and leviability of service tax thereon. As seen from the records that appellant has filed ST-3 returns for the disputed period and maintained records which were furnished by the appellant during inquiry, in that view, nothing prevented department from verifying returns and raising query within normal period of limitation. It is further observed that there is no such specific finding in the show cause notice of wilful suppression of facts by the appellant except contending that it would not have come to the knowledge of department if the data from income tax returns were not received from income tax department. In this background, it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 (16) GSTL 87(Guj.) 2.1 He further submitted that in any event, show cause notice dated 13-10-2021 was never served upon the appellant until this tribunal directed to produce the same, in that view date of service of show cause notice is to be considered as 28-10-2024, consequently show cause notice by which demand for the period 2016 to 2017 is raised is barred by maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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. 4.1 It is observed that on or about 22-09-2021, department initiated inquiry on the issue of non-payment of service tax and by letter dated 22-9-2021 required appellant to submit documents namely ST-3 returns, balance sheet, profit loss accounts and contracts copy for the period FY 2016-17. The appellant by letters dated 24-09-2021, 22-11-2022 and 15-2-2023 submitted the said documents and aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote 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 way of transportation of goods (i) by road except the services of (A) a goods transportation agency; or (B) a courier agency; (iii) by inland waterways In view of above, impugned order cannot be sustained on limitation and is liable to be set aside on limitation alone. Accordingly we set aside the impugned order. Appeal is allowed with consequential relief . From the above it is clear that the transportation in the present case not being unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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