9911796707
TMI Blog2018 (9) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no finding and/or averment by the Commissioner that they have received any service from outside India, on which service tax is chargeable - the impugned order is cryptic and vague, as without there being any finding of receipt of service from outside India service tax have been demanded - appeal allowed - decided in favor of appellant. - APPEAL No. ST/70288/2016-ST[SM] - A/71700/2018-SM[BR] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to recover ₹ 1,19,67,898/- towards service tax, under reverse charge mechanism alleging services received from outside India. 3. SCN was adjudicated and a reduced amount of ₹ 8,57,585/- was confirmed towards service tax demand, dropping the balance demand as proposed, along with penalties and interest. The Learned counsel points out from Para-6.8 of the impugned order, wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes issued by them. I further find that there is no finding and/or averment by the Commissioner that they have received any service from outside India, on which service tax is chargeable. Under such circumstances, I find that the impugned order is cryptic and vague, as without there being any finding of receipt of service from outside India service tax have been demanded. Accordingly, I set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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