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TMI Blog2014 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... based in USA and the said amount stands reimbursed by the appellant. There is no evidence that while routing the payment, the group concern in USA has retained any commission/margin for the services said to have been rendered by them. In these circumstances, we, prima facie, are in agreement with the learned advocate that the services rendered by the group concern based in USA to the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir sister concern, M/s. Dell Products I.P. USA who pay the amount to Microsoft Inc. and thereafter, get the reimbursement from the appellant, Dell India Pvt. Ltd. (This facts are discerned from the show-cause notice and the impugned order). 2.2 In pursuance of a show-cause notice dated 13-10-2010, the Commissioner has held that the entire amount of Rs. 17,98,40,223/- which was paid by Dell Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge for this transaction. Therefore there is no BAS involved. Even if BAS is involved, there is no payment for the same. 4. The learned Commissioner (AR) reiterates the findings of the Commissioner. 5. We have carefully considered the submission from both sides and perused the records. Prima facie, we find that the payment to be made by Dell India Pvt. Ltd. stands paid by group concern b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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