CESTAT Quashes SCN Against Fruit Seller in Service Tax Case

Surendra Gundu Shetty Vs Commissioner of Cen. Excise & ST (CESTAT Mumbai)

In a recent decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai ruled in favor of Surendra Gundu Shetty, a fruit seller, who was erroneously issued a show cause notice (SCN) demanding service tax payment.

The appellant, Surendra Gundu Shetty, who operates a fruit-selling business, was accused of failing to pay service tax for the period from April 2015 to June 2017. A show cause notice dated December 4, 2020, was issued based on data from the Central Board of Direct Ta

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