9911796707
TMI Blog2024 (6) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to 'consulting engineers' services received by the appellant from service providers established outside India. Thus, it is clear that the appellant and different units of appellant had paid service tax amounting to Rs. 6,56,79,014/- on the foreign remittances towards services received from service providers established outside India. The Commissioner committed an error in not accepting the contention advanced by the appellant by merely observing that the payment of service tax of Rs. 6,56,79,014/- includes payment by other units of the appellant also, but the demand of service in the show cause notice is based only on foreign remittances of the appellant only. It is, therefore, necessary to remit the matter to the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls provided by the IDBI bank did not have any specific reference points to locate entries, the appellant informed the department, by a letter dated 03.03.2015, that to the best of the knowledge and records available, all applicable service tax liability had been discharged . 4. However, on the basis of the data provided by IDBI bank, a show cause notice dated 10.04.2015 was issued to the appellant proposing to demand service tax to the extent of Rs. 14,58,79,302/- under reverse charge mechanism with interest and penalty on the foreign remittances amounting to Rs. 149,34,62,015/- in view of the services listed out by the IDBI Bank. The demand was proposed on the appellant by applying rule 3 of the Place of Provision of Service Rules, 2012 [t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.02.2017 passed by the Commissioner that has confirmed the demand. 8. Shri B.L. Narasimhan, learned counsel for the appellant assisted by Shri Kunal Agarwal made the following submission: (i) The burden to prove taxability is on the Department and this burden has not been discharged; (ii) In present case, the demand was proposed in the show cause notice on the basis of the details provided by the IDBI Bank in which the list of services has been merely provided but nature of such listed services has not been identified. Similarly, names of foreign parties were pointed out, but existence of such foreign parties and the contract with such parties (if any) was not examined nor it was established that such foreign parties had business establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lely on the basis of a list provided by IDBI Bank which contains foreign remittances not only relating to the 0appellant but also of different units of the appellant which have separate registration numbers and which had filed ST-3 returns for the service tax liabilities. 12. The contention, therefore, is that the service tax demand on the foreign remittances received by different units of the appellant could not have been included. The appellant has at page 52 of the appeal memo submitted a summary containing details of payment of service tax on foreign remittances towards services received from service providers established outside India. This chart shows that an amount of Rs. 6,56,79,014/- was paid under Foreign Consultancy head. Copies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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