2015 (8) TMI 1135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shankar Goud, DC (AR) for the respondent Per Justice G. Raghuram : Ld. Commissioner of Customs, Central Excise, and Service Tax, Hyderabad IV confirmed a total service tax liability of Rs. 19,34,99,667/- apart from interest and penalty as specified, for the petitioner being the recipient of several taxable services provided by overseas corporate entities. The  bulk of the demand, of Rs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilitate foreign stay of petitioners employees abroad, on which the tax demand of Rs. 8,765/- is assessed is misconceived as purchase of foreign currency is neither a service nor a taxable service defined anywhere, in the provisions of the Act. Demand of Rs. 25,442/- is attributed as the tax liability on  reverse charge mechanism for remittances made for training of petitioners employees at ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s; that the data furnished along with the documents were sent for verification to the field officers and on verification since the assessee produced some of the original challans  only to the extent of Rs. 1,18,75,607/-, the balance due is Rs. 41,21,153/-. Since we find that demand to the extent of Rs. 34,207/- is attributable to service tax assessed on non taxable services, the balance liabi....