9911796707
TMI Blog2007 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for which the bill was raised by the applicant is not received and only partly received after adjusting amounts due on account of services done by the foreign operator to the clients of applicant – receipt of part amount indicate repatriation and sending of funds outside India - Prima facie, the case of the appellant is an arguable case – stay not granted completely - ST/73/2007 - S/522/2007-W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pays by foreign exchange. (ii) Reciprocally, when the subscribers of the appellant visited foreign country, they use the system of Foreign Mobile Operators and they do not charge customers of applicant individually and sent the consolidated bill to the applicant. (iii) The applicant instead of receiving the entire bill amount raised by them on the Foreign Mobile Operator, they receive only ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... triated from or sent outside India." (v) The adjudicating authority held that inasmuch as part of the amount billed on the foreign mobile operator is adjusted towards payment due to them and only balance is repatriated and hence, denied the exemption towards such part payment actually not received. The duty amount demanded is Rs. 10,94,684/- in addition to imposition of penalty. This has been up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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