Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 23 - CESTAT ALLAHABADReverse charge mechanism - ‘Designing Services’ from overseas entities - amount remitted to entities outside India - Section 66A of the Finance Act 1994 - C.B.E.C. vide Circular No. 334/1/2007-TRU dated 28/02/2007 - Held that:- The findings by the Original Authority were based on C.B.E.C. Circular dated 28/02/2007. Also, Revenue has not presented any ground before the ld. Commissioner (Appeals) as to how the said finding of Original Authority were not sustainable. Ld. Commissioner (Appeals) also did not deal with application of said C.B.E.C. Circular to the facts of the present case and did not give any finding as to how said finding of Original Authority are not sustainable - demand not sustainable. Appeal allowed - decided in favor of appellant.
|