TaxTMI 
TaxTMI 
TaxTMI 
2023 (9) TMI 301
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....dent ORDER [ Order per : R. MURALIDHAR ] The Appellant Shri P. Ramesh Kumar is the Managing Director of M/s Balaji Pressure Vessels Pvt Ltd (BPVL for short). On the ground that his credit card was used to make payments to "Facebook" by way of foreign exchange and the amount used in this credit card has been reimbursed by BPVL, the Department issued Show Cause Notice to Mr. P. Ramesh Kumar se....
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....nsactions for which the credit card of the Appellant has been used. This Certificate has been issued by the Auditor of M/s AB Creatives, wherein Mr. Y. Ravindra Reddy is the proprietor. Similarly, V. Sridhar and Company, Chartered Accountants of the Appellant have certified that his credit card was used and the payment of Rs.72,43,704/- has been totally incurred on such transactions. The Appellant....
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....icates produced by them before the Lower Authorities were neither considered nor rebutted. In view of the foregoing, the learned CA submits that present Appeal is required to be allowed. 3. Learned AR reiterates the findings of the Lower Authorities. He further submits that the Appellant has failed to prove very clearly that there was any agreement between the Appellant and Mr. Y. Ravindra Reddy ....
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....f business expenses incurred by BPVL. Further, it is surprising that the SCN has been issued to the Appellant in his individual capacity. If any individual imports any service in his personal capacity, there is no liability on him to pay Service Tax so long as it is not for any business purpose. In the present case, the Department has failed to establish that the service was imported by the Appell....