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Case Law Details

Case Name : Srinivasa Transports Vs Commissioner of Central Tax (CESTAT Hyderabad)
Appeal Number : Service Tax Appeal No. 31056 of 2018
Date of Judgement/Order : 07/11/2019
Related Assessment Year :
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Srinivasa Transports Vs Commissioner (CESTAT Hyderabad)

It is evident from the records that the appellant has rendered both Port service and Cargo Handling Service as well as several other services and paid service tax on these services. The vehicles in question were not used by them for providing these services. The show cause notice has not brought forth any evidence that the vehicles in question were not used for cargo handling services. When a show cause notice was issued, the burden of proving facts and

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