TaxTMI 
TaxTMI 
2019 (11) TMI 1033
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....vices from their foreign sister concern and as per the law, they were required to discharge service tax obligation on reverse charge basis. On demand being raised against them, they took a categorical stands that they have not paid for the said services to the foreign service provider and only a provision to that effect stands made in their balance sheet. As they have not actually made any payment to the foreign sister concern, from whom services stand availed, no tax liability would fall upon them. 3. The period involved in the present appeal is from October, 2005 to March, 2008 and as per law during the relevant period payment of service tax was required to be made only upon the actual payment of consideration for the services so receiv....
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....od prima facie case in its favour so as to allow the stay petition. We order accordingly. 4. At this stage, we note that the Commissioner (Appeals) has not examined the appellant's contention that the payments have actually not been made to the foreign service provider. This fact requires factual verification for which the matter has to go back. We accordingly set aside the impugned order and remand the matter to the Original Adjudicating Authority to verify the above stand of the appellant and to re-decide the issue again in the light of the judgement referred as above or any other judgement given on the issue involved. The appeal is thus allowed by way of remand. The stay petition also gets disposed of." 5. In de novo proceedings the ....