While allowing the appeal,the Tribunal held that the department did not have any jurisdiction to issue any show cause notice demanding service tax from the appellant.
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the show cause notice issued demanding service Tax on sale of fruits as the assessee, fruit sellers who are not engaged in any service tax-leviable activity. Surendra Gundu Shetty, the appellant/assessee is a fruit seller and is not engaged in any…
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