9911796707
TMI Blog2017 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal allowed by way of remand. - ST/54192/2014-ST[DB] - Final Order No. 50411/2017 - Dated:- 6-1-2017 - Mr. S.K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Ms. B.K. Singh (Advocate) for the Appellant Mr. Sanjay Jain, (DR) for the Respondent ORDER The stay application listed today is for waiver of pre-deposit of adjudicated dues in terms of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, the appellant's liability was confirmed under reverse charge basis. However, the provider of service and the amount paid to such service provider situated in foreign country has not been identified at all. 4. During the course of arguments, both the sides admitted that the proceedings initiated by SCN and completed by the impugned order suffered from various factual and legal infi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rship service has to be taxed on reverse charge basis on the person who is sponsoring. 5. Tax liability on reverse charge basis under the category of business support service for hiring of transponder has been confirmed on the appellant without even identifying the provider of service and the amount of foreign exchange, if any, paid to such provider. The appellants' plea that from 2007-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents before investigating/ adjudicating authority in the current proceedings. They admit that production of these documents in time before the authorities would have helped their cause in getting a fair and reasoned order. 7. Though the case is listed for consideration of waiver of pre-deposit, we, with the consent of both the sides, noted that the impugned order as it stands now cannot be put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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