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2017 (5) TMI 1148 - CESTAT NEW DELHIReverse Charge Mechanism - liability of tax - Scientific Technical Consultancy service - Held that: - the revenue contends that the respondent received taxable service in terms of the agreement, from China. The respondent refuted the charge stating that they have only imported equipments and paid money towards that import. The agreement for design was later amended and there was no payment, for other than the equipments, to their contracting parties in China - This aspect has been noted by the impugned order. In fact, the Commissioner (Appeals) advised the Revenue to verify any payments towards the disputed proforma invoice, to confirm the tax liability of the respondents. He instructed that the matter can be verified with RBI for any payment in foreign currency - there is also no verification or follow up details were ascertained by the Revenue before the proceedings were initiated with the allegation of non-payment of service tax - appeal allowed by way of remand.
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