M/s Rohil Teppich Exports Versus Commissioner Appeals, Customs, GST & Central Excise, Lucknow
Service Tax
2018 (9) TMI 1373 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 2-8-2018
MISC Application No. ST/MISC/70275/2018 in APPEAL No. ST/70404/2018-CU[DB] – ST/A/71770/2018-CU[DB]
Service Tax
Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical)
Ms Anuradha Aslam Ansari (Proprietor) for Appellant
Shri Mohd Altaf (Asstt. Commr.) AR & Shri Gyanendra Kumar Tripathi for Respondent
ORDER
Per: Anil G. Shakkarwar
Heard the application for Early Hearing filed by the appellant. Appreciating the fact that the service tax leviability was challenged by the appellant, after considering t
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d with a show cause notice dated 25.03.2014 raising a demand of Rs. 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 in Germany and they did not receive any services from any organization situated in foreign country. She has also submitted us a certificated dated 08.09.2015 issued by Union Bank of India, Bhadohi branch which has certified that the remittances made by the appellant on 11.12.2008 and 03.11.2009 were for the purpose of office expenses by the appellant and the re
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