2013 (12) TMI 99

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..... ation where the appellants could not have paid Service tax inasmuch as the services were obtained in a foreign country for setting up of a unit in the foreign country itself. As such, if the revenues’ stand that no services were received in India in relation to the business of appellant are accepted, the same would lead to a situation where no service tax was required to be paid by the appellants .....

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..... the appellants from foreign consultants, in respect of feasibility status for setting up of a cement plant at Oman and Iran. The Service Tax stands paid by the appellants on the said services inasmuch as the foreign consultant was not having any office in India. Revenues objection to the said availment of credit is that services in question were not used in or in relation to business conducted by .....

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..... a unit in the foreign country itself. As such, if the revenues stand that no services were received in India in relation to the business of appellant are accepted, the same would lead to a situation where no service tax was required to be paid by the appellants. 5. In any case, I find at this prima facie stage, that demand is barred by limitation. The appellants, having reflected the quantum of .....

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