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2018 (9) TMI 1373 - AT - Service TaxReverse Charge Mechanism - appellants had made remittances in foreign currency on 11.12.2008, 26.08.2009 and 03.11.2009, to the total extent of ₹ 11,03,167/- - Revenue treated the said amount to be amount towards payment of services received from a foreign entity - Held that:- Revenue could not make out the case that the remittances were for the purpose of receiving any services from foreign country - on the said remittances service tax was not leviable - appeal allowed - decided in favor of appellant.
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