2017 (4) TMI 1083

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....a, CAfor the Appellant Sh. G.M. Sharma, AR for the Respondent ORDER Per Devender Singh The appellant is in appeal against the impugned order.   2. The facts of the case leading up to this appeal are that the appellant was issued show cause notice on 21.04.2009 demanding the Service Tax of Rs. 1,26,99,109/- along with interest and proposing penalty under Section 76,77 and 78 of the F....

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....ious show cause notices on the same issue dt. 17.08.2007 for the period 09.07.2004 to 31.03.2006 and dt. 27.09.2007 for the period May, 2006 to March, 2007. He also submitted that the Department had asked them to submit the proof of associated enterprises without first telling the basis on which the Department had formed such an impression. Without the basis, the Department allegation was a mere s....

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....ery of Overseas commission credit to the OCA has been issued invoking the extended period from 2004-2005 to 2007-2008. The only new thing in the show cause notice dt. 21.04.2009 is that the concept of associated enterprises has been introduced and the burden has been put on the appellant to produce the documentary evidence without the Department satisfying the initial onus of providing the basis h....

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....he party failed to supply documentary evidence in support of their contention that the transaction between them and OCAs is not transaction between associated enterprises. It is observed from the records that the Noticee in their reply dated 07.01.2009 to the Range Officer submitted that the transaction between them and OCAs are not transaction between associated enterprises, however, they failed ....