9911796707
TMI Blog2014 (11) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... the services have been received by the appellants. The Commissioner has observed that since the amount has been paid, it has to be presumed that the services have been received. This observation cannot be sustained especially in view of the specific ledger entries which show transfer of funds for payments of salary, bonus, electricity charges, etc. Under these circumstances, in the absence of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asa Reddy, Advocate, for the Appellant. Shri N. Jagdish, Superintendent, for the Respondent. ORDER Demand for service tax of ₹ 2,11,38,195/- has been made against the appellant with interest on the ground that appellant had received services from abroad from their own branches and others through their branches and are liable to pay service tax on the same. The period involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services received and he draws our attention to the annexure to the show cause notice wherein services received have been classified under various services. However, we find that demand has been made on the ground that the offices abroad are not permanent establishments but this observation has no foundation since no evidence have been gathered or indicated in the findings at all. The learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence for receipt of taxable services, it cannot be said that the Revenue has made out a case of offence against the appellant on a prima facie basis. As regards the service tax credit on construction service, the inclusive definition of input services clearly covers service tax paid on construction of factory during the relevant period. That being the position, the credit is prima facie adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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