2011 (6) TMI 366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The service tax of Rs. 1,21,870/- on 'Goods Transport Service by Air' has been demanded for the period April 2006 to June 2008 from the appellant in the capacity as recipient of service. The lower authorities have concluded that the service was received from a foreign service provider and the claim made by the appellant that the person who raised the invoice for service rendered was an agent of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia Pvt. Ltd. had registered themselves as a service provider in respect of goods transport. On a query from the Bench, the learned Advocate could not show as to whether this invoice copy was part of the documents submitted before the lower authorities. The lower authorities have come to the conclusion that the service was provided by a foreign service provider and the appellant has not produced an....