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2018 (11) TMI 927 - AT - Service TaxGTA services - Freight charges - appellant engaged in the business of export of “Boneless Buffalo Frozen Meat” - reverse charge mechanism - Held that:- The demand of around ₹ 67 lakhs of service tax was raised by Revenue on the basis of presumption that entire expenditure on account of freight recorded in the balance sheet for the period covered by show cause notice was taxable - the entire demand of around ₹ 67 lakhs is presumptive and the same cannot sustain. It was presumed by Revenue that commission was paid to the foreign commission agent for export. It is clear from the record that Revenue did not scrutinise any record and did not take into consideration the persons to whom commission was paid and raised the demand under presumption that the commission was paid to foreign entity and also presumed that such entity did not have any Office in India - demand on account of commission is also presumptive. Demand set aside - appeal allowed - decided in favor of appellant.
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