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2017 (2) TMI 1151 - AT - Service TaxLiability of tax - who is the person liable for payment of service tax for the services rendered by PWCDA, London to KPTCL? - whether the appellants office in India can be considered as the local address of the appellants subsidiary in London? - Held that: - Since PWCDA London is a non-resident service provider, in terms of the CBEC circular, the service receiver in India is liable to pay service tax. Since the appellant is not the service receiver, liability for service tax payment cannot be enforced on them. The position does not change because of the fact that the appellant was earlier discharging such service tax liability as per the authorisation given in their favor by the subsidiary company upto its withdrawal on 27.10.2003 - demand of service tax made on the appellant is without justification. The demand has also arisen on account of the inability on the part of the appellant at the time of investigation to produce the original documents such as invoices and TR 6 challans evidencing the payment of service tax. The appellant has submitted that there are now in a position to submit the original documents for verification. Since the learned DR has also no objection, we remand the matter to the original adjudicating authority for verification of the original documents. Appeal allowed in part and part matter on remand.
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