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TMI Blog2011 (6) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant and therefore the burden of discharging tax falls on the service provider under Section 66(A) of the Finance Act, 1994 - Held that:- At this stage as both sides submit that the original adjudicating authority can verify the relevant invoice once again to see whether service was provided by an Indian company as emerging from the invoice and if so, it can be verified that the Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable has not been accepted. 2. The learned Advocate raised several grounds. I find that in the Paper Book submitted, an invoice copy dated 4.8.2007 has been enclosed. In this invoice, it is noticed that the invoice has been issued by M/s Schenker India Pvt. Ltd. and the service tax has been charged separately by service provider. This gives an impression that the service provider was an I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider in India . On this ground the demand has been confirmed. 4. What emerges from the copy of the invoice produced is that invoice has been raised by Indian company and it has also charged service tax on the appellant and therefore the burden of discharging tax falls on the service provider under Section 66(A) of the Finance Act, 1994. At this stage both sides submit that the original adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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