2019 (5) TMI 1021

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..... ellant : Shri M. B. Gabhawala (C.A.) For The Respondent : Shri Gyanendra Kumar Tripathi (Dy. Commr.) AR ORDER Per: Archana Wadhwa Both the appeals are being disposed of by a common order as the issue involved in both the appeals is identical, though they are arising out of two separate orders of the Commissioner (Appeals). 2. Demand of service tax to the tune of Rs. 24,954/- in respect of .....

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..... em, they have not produced any evidence to that effect and as such, their plea cannot be accepted. 4. Learned Chartered Accountant appearing for the appellants has not been able to bring any documentary evidence on record to show that such outward remittances were on account of the claim made by the foreign buyers on account of substandard quality. On being questioned as to whether there is any .....

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