2018 (12) TMI 377

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....lant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: RACHNA GUPTA Present is an appeal where impugned order dated 17/11/2013 has been challenged. The facts in brief are that the appellants are engaged in the manufacture and export of different varieties of handmade carpets. For the purpose they are making certain purchases of the raw materials machinery and spare....

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....s served to propose the said demand alongwith interest and appropriate rate of penalties. While adjudicating the said show cause notice the Adjudicating Authority below has dropped the major part of the demand. It is observed that the bank has issued the certificate about the remittances for machineries purchase, design materials, purchase for plant repair and maintenance and also for bank charges....

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....d evidence and thereafter has reached the conclusion with the speaking and reasoned order. The appeal is accordingly prayed to be dismissed. 4. After hearing both the parties, the opinion raised that, it is apparent and admitted fact for the present appeal that proposed demand of Rs. 2,90,23,827/- has been reduced to Rs. 4,58,833/-. The Adjudicating Authority below has considered various document....

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....e party, I hold that the party are liable to pay service tax on the amount paid/remitted by them towards availing such services, under reverse charge. Therefore, the demand needs to be recomputed as under:- Period Purpose of Remittance Taxable Service Taxable Value Rates of S. Tax, E Cess & SHE Service Tax Payable 01.04.2008 to 23.08.2013 Design Purchase Intellectual Property Service 352....