2013 (11) TMI 914

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..... that there was a dialogue between the appellant and foreign service provider and that was not materialized and provision was only book entries. Neither there is any whisper in the published accounts about materialization of the dialogue between the parties nor the Director’s report was placed before us to appreciate that shareholders of the company were informed about the contract. Such propositio .....

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..... foreign agency. Therefore, there shall be no liability of service tax. 3. Documentary evidence was called for from the appellant to ascertain purpose for which provision was made in accounts and whether to take care of liability incurred. Accordingly, the matter was adjourned to hear today. 4. The materials brought to our notice today are only some accounting figures without the material evid .....

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