2019 (5) TMI 1021

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..... the foreign buyers on account of substandard quality - On being questioned as to whether there is any correspondence between the buyer and the seller and any claim made by the foreign customers, learned Chartered Accountant fairly agrees that there is no such documentary evidence either in the shape of papers or in the shape of electronic evidence. Appeal dismissed - decided against appellant. .....

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..... 377; 1,11,172/- in respect of Appeal No. ST/70250/2018 stand raised against the appellants on the ground that they have paid to the foreign commission agents and have not discharged the service tax on reverse charge basis. The appellant had contended before the Lower Authority that such outward remittances were not on account of commission agent but were paid to their buyer s commission agents as .....

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..... and the seller and any claim made by the foreign customers, learned Chartered Accountant fairly agrees that there is no such documentary evidence either in the shape of papers or in the shape of electronic evidence. 5. In view of the above, we find no infirmity in the impugned order passed by Authority below. Accordingly, both the appeals are rejected. ( .....

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