Exemption from service tax - providing transportation of ...

Tribunal Remands Case on Service Tax Exemption for Agricultural Transport, Citing Natural Justice Violation.

May 7, 2024

Case Laws     Service Tax     AT

Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal - The Tribunal directed the adjudicating authority to verify whether the transportation services were indeed for agricultural produce, potentially making them exempt from service tax. It remanded the matter to the adjudicating authority for further examination and consideration of the appellant's submissions. - Regarding the De Novo Adjudication Process: The Tribunal deemed the de novo order passed by the adjudicating authority during the pendency of the appeal before the Tribunal as a violation of principles of natural justice.

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