2008 (11) TMI 104

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber (T) and Shri P.K. Das, Member (J) Shri Amit Bansal, Advocate, for the Appellant. Shri R.K. Saini, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This is an appeal against the Order of the Commissioner No. 16/RK/2006, dated 31-3-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The appellant is a multi-national company with one ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax credit on the ground that the invoices issued by M/s. G.E. Power Services (India) Pvt. Ltd. for the said services was addressed to the Dubai office of the appellant and that payments were also made from Dubai. 4. Ld. Advocate submits that view taken by the Department would imply that they have rendered off-shore services and they may not be required to pay any service tax at all during the....