2017 (9) TMI 1319

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....Per: Shri P.K. Choudhary M/s. Graphite India Ltd., the appellant herein is engaged in the manufacture of Graphite and Carbon Electrodes etc., and availed the services from outside India during the period December, 2004 to February, 2007. They entered into agreement with various non-resident companies for supply of equipments and services. A Show Cause Notice dated 30.04.2008 was issued proposin....

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....ant received a letter from the Office of the DGCEI seeking details of the payments made outside India and the taxability thereof. 3. Ld. Counsel appearing on behalf of the appellant company submitted that the appellant had discharged the Service Tax on services availed from outside India prior to 18.04.2006 even though the same was not taxable. In support of his submissions he relied upon the A....

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.... the appeal records. 6. I find that in response to the letter of the department, the appellant submitted the statement showing the details of professional fees and technical know-how fees paid to the foreign entities during the period 29.11.2004 to 12.02.2007 along with copies of the relevant order/agreement. The detail of services availed is as under:- Name of the service providers Natur....

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.... 19.09.2007. Thereafter Show Cause Notice dated 30.04.2008 was issued. The Commissioner(Appeals) observed that the appellant had conveniently forgotton to either pay the Service Tax or to bring the fact of receiving service from outside India to the knowledge of the department, until investigation was carried out against them. I find from the record that the appellant submitted all the documents w....