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TMI Blog2023 (9) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... a Reddy has not been made co-noticee in the entire proceedings. There is no allegation that BPVL which is a private limited company has used the services of Facebook and made the payment indirectly through the credit card of the present Appellant. The entire premise under which the SCN has been issued is flawed and the Department could not have issued SCN to an individual without properly connecting the usage of the credit card expenses for business purposes by him. The Impugned Order is legally not sustainable - Appeal allowed. - HON'BLE Mr. R. MURALIDHAR , MEMBER ( JUDICIAL ) Shri V.S. Sudhir, CA for the Appellant Shri V. Srikanth Rao, AR for the Respondent ORDER [ Order per : R. MURALIDHAR ] The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally incurred on such transactions. The Appellant submitted that since both the CA Certificates fully tally, it is clear that the Appellant has no role in making the payments to Facebook and no service has been imported by him from Facebook making him liable to pay the Service Tax on RCM basis as demanded. After due process, the Lower Authorities confirmed the demand. Being aggrieved, the Appellant is before the Tribunal. 2. The learned CA appearing on behalf of the Appellant takes us through the documentary evidence by way of ledger account maintained by BPVL and copies of the CA Certificates to put forth the fact that the Appellant had no role in importing any service from Facebook and all the expenses shown under his credit card w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apacity, there is no liability on him to pay Service Tax so long as it is not for any business purpose. In the present case, the Department has failed to establish that the service was imported by the Appellant and was used for business purpose. The Department has not rebutted the fact that this was used by Mr. Y. Ravindra Reddy. Again, strangely, Mr. Y. Ravindra Reddy has not been made co-noticee in the entire proceedings. There is no allegation that BPVL which is a private limited company has used the services of Facebook and made the payment indirectly through the credit card of the present Appellant. The entire premise under which the SCN has been issued is flawed and the Department could not have issued SCN to an individual without pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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