TMI Blog2018 (9) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... eign entity - Held that:- Revenue could not make out the case that the remittances were for the purpose of receiving any services from foreign country - on the said remittances service tax was not leviable - appeal allowed - decided in favor of appellant. - MISC Application No. ST/MISC/70275/2018 in APPEAL No. ST/70404/2018-CU[DB] - ST/A/71770/2018-CU[DB] - Dated:- 2-8-2018 - Mrs. Archana Wadhw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant were engaged in the manufacturer and export of textile made-ups and articles. Revenue received information from bank that appellants had made remittances in foreign currency on 11.12.2008, 26.08.2009 and 03.11.2009, to the total extent of ₹ 11,03,167/-. Treating the said amount to be amount towards payment of services received from a foreign entity, appellant were issued with a show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port business. She has submitted that the Revenue has not given any evidence in the form of any document to establish that the remittances were for the purpose of receiving any service from the organizations situated in foreign country. 5. Heard the learned AR who has reiterated the reasoning of the impugned order. 6. Having considered the rival submissions from both sides and on perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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