SCN Invalid as Issued Under Wrong Provision for GTO Services, Demand Set Aside

Lakshmi Saraswati Textiles (Arni) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) In Lakshmi Saraswati Textiles (Arni) Ltd. Vs Commissioner of GST & Central Excise, the Customs, Excise and Service Tax Appellate Tribunal examined the validity of a service tax demand raised on freight paid to Goods Transport Operators (GTOs) for the period from 16.11.1997 to 01.06.1998. During this period, service tax was leviable on GTO services, and the liability to pay tax was placed on specified categories of persons, including companies paying freight. The department issued a show caus...