https://www.taxtmi.com/highlights?id=26314 The onus to prove that the service tax is leviable is totally on Revenue. - the observation that “because the appellant never clarified as to why such amount was spent, it can be deduced that the payments made in foreign exchange were undoubtedly for the services received by the appellant in India in relation to the said taxable services” is completely devoid of legal basis - AT en-us Wed, 09 Dec 2015 11:13:33 +0530 Wed, 09 Dec 2015 11:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26314 The onus to prove that the service tax is leviable is totally on Revenue. - the observation that “because the appellant never clarified as to why such amount was spent, it can be deduced that the payments made in foreign exchange were undoubtedly for the services received by the appellant in India in relation to the said taxable services” is completely devoid of legal basis - AT Highlights Service Tax Wed, 09 Dec 2015 11:13:33 +0530 https://www.taxtmi.com/highlights?id=26314