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2019 (5) TMI 1021 - AT - Service TaxNon-payment of service tax - amount paid to foreign commission agents - reverse charge mechanism - HELD THAT:- Appellants has not been able to bring any documentary evidence on record to show that such outward remittances were on account of the claim made by the foreign buyers on account of substandard quality - On being questioned as to whether there is any correspondence between the buyer and the seller and any claim made by the foreign customers, learned Chartered Accountant fairly agrees that there is no such documentary evidence either in the shape of papers or in the shape of electronic evidence. Appeal dismissed - decided against appellant.
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