Case Law Details
Punjab State Grains Procurement Corporation Ltd. Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
Introduction: The case between Punjab State Grains Procurement Corporation Ltd. and the Commissioner of Central Excise and Service Tax (CESTAT Chandigarh) revolves around a service tax show-cause notice (SCN) issued to the appellant. The notice alleged non-payment of service tax on transportation services, specifically related to the procurement and supply of paddy to FCI from 2005 to 2008.
Detailed Analysis:
1. The show-cause notice lacked specificity on how transportation charges were calculated, raising concerns about its validity under legal scrutiny.
2. The appellant argued that, being a government corporation, confusion about taxability during that period existed, and suppression of facts with intent to evade payment cannot be alleged.
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