Revenue Must Prove Service Tax Applicability; Foreign Exchange Payments Not Automatically Services in India.

The onus to prove that the service tax is leviable is totally on Revenue. - the observation that “because the appellant never clarified as to why such amount was spent, it can be deduced that the payments made in foreign exchange were undoubtedly for the services received by the appellant in India in relation to the said taxable services” is completely devoid of legal basis - AT .....

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