2018 (8) TMI 495

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner (AR) for the Respondent ORDER Per : Raju This appeal has been filed by M/s. Electrotherm (India) Limited against confirmation of demand of service tax on reverse charge basis in respect of External Commercial Borrowings obtained by them from abroad. 2. Ld. Counsel for the appellant argued that the services in respect of the International Financial Corporation is exempt from all taxes, in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (b) Special Steel Limited - 2010 (8) TMI 779 (Tri. Mumbai) (c) Special Steel Limited - 2011 (3) TMI 1672 (Supreme Court) (d) Jay Yushin Limited - 2000 (7) TMI 105 - CEGAT 3. Ld. AR relied upon the impugned order. 4. We have gone through the rival submissions of both the sides. We find that the Revenue has not disputed the fact that appellant has paid the service tax and has also availed th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X