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2011 (6) TMI 366 - CESTAT, BANGALOREGoods Transport Service by Air - Demand for the period April 2006 to June 2008 from the appellant in the capacity as recipient of service - Invoice has been raised by Indian company and it has also charged service tax on the appellant and therefore the burden of discharging tax falls on the service provider under Section 66(A) of the Finance Act, 1994 - Held that:- At this stage as both sides submit that the original adjudicating authority can verify the relevant invoice once again to see whether service was provided by an Indian company as emerging from the invoice and if so, it can be verified that the Indian company had paid the tax or not - The impugned order is set aside and the matter is remanded to the original adjudicating authority.
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