TMI Blog2017 (8) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the requirement of the registration in the CIS country - appeal allowed - decided in favor of appellant. - Appeal No. ST/170/2012- DB - Final Order No. 51873/2017 - Dated:- 10-2-2017 - Mr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) For The Appellant : Shri J.M. Sharma, Consultant For The Respondent : Shri Ranjan Khanna, D.R. Per Justice Dr. Satish C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment after issuing the show cause notice opined that the service of the appellant is on the reverse charge mechanism and subject to service tax and so they are liable to pay service tax on such amount under Section 66A of the Finance Act, 1994. Finally, the lower authorities had demanded the service tax. Being aggrieved, the appellant has filed the present appeal. 3. With this background we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Products . I also find that the invoices in respect of which the assessee have remitted the foreign currency have been issued by Federal Service of the Russian Federation for Supervision in the sphere of Public Health and Social Development, Scientific Centre on Expertise of Medical Application Products 127051, Moscow and Ministry of Health and Medical Industry of Turkmenistan, Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned that no evidence was furnished pertaining to the requirement of the registration in the CIS country. But this requirement has already been satisfied by the appellant in the above mentioned case for the subsequent period for the same medicines. When it is so, then we find no merit in the impugned orders and the same is hereby set aside. 6. In the result, the appeal filed by the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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