9911796707
TMI Blog2017 (8) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994 - Revenue case is that the registration is required for the medicines imported - Held that: - no evidence was furnished pertaining to the requirement of the registration in the CIS country - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... whom the appellant has engaged. The department after issuing the show cause notice opined that the service of the appellant is on the reverse charge mechanism and subject to service tax and so they are liable to pay service tax on such amount under Section 66A of the Finance Act, 1994. Finally, the lower authorities had demanded the service tax. Being aggrieved, the appellant has filed the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate" or Registration of Medical Products". I also find that the invoices in respect of which the assessee have remitted the foreign currency have been issued by 'Federal Service of the Russian Federation for Supervision in the sphere of Public Health and Social Development, Scientific Centre on Expertise of Medical Application Products 127051, Moscow" and "Ministry of Health and Medical Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, it is mentioned that no evidence was furnished pertaining to the requirement of the registration in the CIS country. But this requirement has already been satisfied by the appellant in the above mentioned case for the subsequent period for the same medicines. When it is so, then we find no merit in the impugned orders and the same is hereby set aside. 6. In the result, the appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
