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2017 (9) TMI 97 - AT - Service TaxBusiness Auxiliary Service - payment towards the services received by the said foreign company for promotion of the appellant's products - reimbursement of expenses - Held that: - the Revenue, apart from making a bald allegation that such expenses were for promoting their business from India, have also not referred to any basis for entertaining the above view. If the Revenue is making an allegation, the onus to establish the allegation is upon them. We note that there is no reference to any services having been provided by the holding company for promoting the assessee s business from India - both the sides are lacking in establishing their stands by production of sufficient evidences. In such a view, we are of the opinion that the matter requires re-adjudication - matter is being remanded for re-adjudication on merits.
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