2018 (9) TMI 1270

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.... Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant, who have imported goods and remitted amount to its suppliers outside India, whether they can be liable for payment of service tax on such remittances. 2. Show cause notice dated 23/10/2013 was issued, based on the data received from Bank of India, in re....

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....certified that they have remitted Rs. 9,68,27,657/- towards import of goods which was revised by the subsequent certificate at Rs. 8,98,89,265/-. Thus on the differential amount Rs. 69,38,392/-, observing that the Bank in its reply dated 10th September, 2015 could not explain the differential amount, and on such amount the service tax have been demanded. 4. Heard the parties. 5. Having consi....