2018 (9) TMI 1373 – CESTAT ALLAHABAD – TMI – Reverse Charge Mechanism – appellants had made remittances in foreign currency on 11.12.2008, 26.08.2009 and 03.11.2009, to the total extent of ₹ 11,03,167/ Revenue treated the said amount to be amount towards payment of services received from a foreign entity – Held that:- Revenue could not make out the case that the remittances were for the purpose of receiving any services from foreign country – on the said remittances service tax was not leviable – appeal allowed – decided in favor of appellant. – MISC Application No. ST/MISC/70275/2018 in APPEAL No. ST/70404/2018-CU[DB] – ST/A/71770/2018-CU[DB] – Dated:- 2-8-2018 – Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Mem
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he manufacturer and export of textile made-ups and articles. Revenue received information from bank that appellants had made remittances in foreign currency on 11.12.2008, 26.08.2009 and 03.11.2009, to the total extent of ₹ 11,03,167/-. Treating the said amount to be amount towards payment of services received from a foreign entity, appellant were issued with a show cause notice dated 25.03.2014 raising a demand of ₹ 1,26,785/- under Reverse Charge Mechanism . The issue was adjudicated and culminated in the passing of the impugned order. 4. Heard the proprietor of the appellant. She has submitted that they had opened their own office in Germany and the amounts remitted were for the purpose of office expenses of their own office
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