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TMI Blog2017 (9) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... r business from India, have also not referred to any basis for entertaining the above view. If the Revenue is making an allegation, the onus to establish the allegation is upon them. We note that there is no reference to any services having been provided by the holding company for promoting the assessee s business from India - both the sides are lacking in establishing their stands by production o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mately stands confirmed against the appellant for the period 2008-09, by raising a show cause notice on 02.02.2011. The appellant is engaged in the manufacture of tyres and during the audit, it was found that they have made a payment of around ₹ 69.31 Lakh in foreign currency to their holding company and related parties. It was felt that the said payments are towards the services received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On going through the impugned orders, we note that the appellate authority has observed that the appellant had produced only one documents relating to payment of US$ 1053.74, which does not give details of total payment of ₹ 69.31 Lakhs and is not sufficient to prove the assessee s stand. He has further observed that the appellant has failed to produce sufficient documentary evidence on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants have taken a categorical stand but appreciating the observations of the lower authorities that such stand has not been evidenced by production of sufficient documentary evidences, we are of the view that both the sides are lacking in establishing their stands by production of sufficient evidences. In such a view, we are of the opinion that the matter requires re-adjudication. 7. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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