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Case Law Details

Case Name : Maheshwari Transport Vs Commissioner of CE & ST (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85245 of 2023
Date of Judgement/Order : 31/08/2023
Related Assessment Year :
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Maheshwari Transport Vs Commissioner of CE & ST (CESTAT Mumbai)

Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai recently made a significant decision in the case of Maheshwari Transport vs. Commissioner of CE & ST. In this article, we will delve into the details of the case and the implications of CESTAT’s decision to quash a show cause notice (SCN) that contained contradictory statements.

Detailed Analysis:

1. Background of the Case: The appellant, Maheshwari Transport, was issued a show cause notice on April 27, 2021. The notice alleged a mismatch between the values declared in Form 26AS (filed with Income Tax) and the values declared in Service Tax Returns for the financial years 2015-16 and 2016-17. It also claimed that the appellant had not filed Service Tax Returns for the entire period covered by the notice.

2. Presumption of Taxable Value: The show cause notice presumed a 25% value addition for the period from April 2017 to June 2017, based on turnover figures in Form 26AS. This presumed value addition was considered in calculating the gross taxable value, resulting in a demand of approximately Rs. 51.38 crores in service tax.

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