2017 (10) TMI 1122

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....Shri Aalok Arora, Advocate, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether Show Cause Notice have been rightly issued by the Service Tax Division, at Saharanpur under (the Commissioner of Central Excise & Service Tax, Meerut-I) under the fact that the appellant who are manufacturer of Head li....

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....d the said amount have been duly reflected in the books of accounts, maintained in the ordinary course of business, as well as the balance sheets of the appellant. Further facts are that being the limited company, the affairs of the Head Office and the factory are shown and reflected in the final accounts. Revenue enquired into the said matter and in response, the appellant vide the letter dated 0....

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....eased to reject the appeal. 3. Heard the contentions of both the parties. 4. Having considered the rival contentions and on perusal of the facts on record, we find that there is no dispute to the fact that the said elements for services received from M/s Nohmi Bosai Ltd., Japan was paid charges for vetting of design drawing of NN-100 System for Fire Detection & Protection System at 2x250 MW,....