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TMI Blog2017 (5) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... d proforma invoice, to confirm the tax liability of the respondents. He instructed that the matter can be verified with RBI for any payment in foreign currency - there is also no verification or follow up details were ascertained by the Revenue before the proceedings were initiated with the allegation of non-payment of service tax - appeal allowed by way of remand. - S.T. Appeal No. 56020 of 2013-SM - Final Order No.53194/2017 - Dated:- 8-5-2017 - Mr. B. Ravichandran, Member (Technical) Sh. G. R. Sharma, AR for the Revenue Sh. J. M. Sharma with Ms. Puja Agarwal, Advocates for the assessee ORDER Per: B. Ravichandran The Revenue is in appeal against the order dated 21/12/2012 of Commissioner (Appeals-I), Raipur. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gical Design Institute, China for an amount of US D 3,50,000 has to suffer service tax at the hands of the respondent. He further submitted that the Commissioner (Appeals) erred in dropping the demand by relying on the submissions of the respondent regarding non-payment of any amount towards designs to the foreign supplier of equipments. It is his submission that the respondent failed to substantiate their claim of non-payment with supporting evidence. 4. The Ld. Counsel for the respondent submitted that the para 5.1 of the impugned order brings out the position clearly. The payment made by the respondent is only for supply of equipments. The proforma invoice, which the Department is relying, was issued by M/s Shandong Province Metallu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice. I find that this assertion alone is not sufficient to confirm the tax liability on reverse charge basis. First of all, the show cause notice itself is not specific about the amounts alleged to have been paid for receipt of taxable service by the respondent. Later, the specific proforma invoice was taken into account, which is issued after almost 4-5 years of the period which was under examination in the show cause notice also. I find no verification or follow up details were ascertained by the Revenue before the proceedings were initiated with the allegation of non-payment of service tax. The respondent categorically asserted that they did not make any payment to the Chinese supplier, for anything other than import of equipments. They ..... X X X X Extracts X X X X X X X X Extracts X X X X
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