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2023 (9) TMI 301 - CESTAT HYDERABADRecovery of Service Tax - foreign exchange outflow on RCM basis - credit card was used to make payments to “Facebook” by way of foreign exchange and the amount used in this credit card has been reimbursed by BPVL - HELD THAT:- In the present case, the Department has failed to establish that the service was imported by the Appellant and was used for business purpose. The Department has not rebutted the fact that this was used by Mr. Y. Ravindra Reddy. Again, strangely, Mr. Y. Ravindra Reddy has not been made co-noticee in the entire proceedings. There is no allegation that BPVL which is a private limited company has used the services of Facebook and made the payment indirectly through the credit card of the present Appellant. The entire premise under which the SCN has been issued is flawed and the Department could not have issued SCN to an individual without properly connecting the usage of the credit card expenses for business purposes by him. The Impugned Order is legally not sustainable - Appeal allowed.
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