2014 (11) TMI 121

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....agdish, Superintendent, for the Respondent. ORDER Demand for service tax of Rs. 2,11,38,195/- has been made against the appellant with interest on the ground that appellant had received services from abroad from their own branches and others through their branches and are liable to pay service tax on the same. The period involved is 2006-07 to 2010-11. In addition, an amount of Rs. 19,51,207/- h....

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.... the show cause notice wherein services received have been classified under various services. However, we find that demand has been made on the ground that the offices abroad are not permanent establishments but this observation has no foundation since no evidence have been gathered or indicated in the findings at all. The learned counsel on the other hand relied upon the definition of permanent e....