2025 (1) TMI 1141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of short payment of tax against commission income received from PT JEMBO CABLE COMPANY amounting to Rs. 16,56,267/-(IGST) and on perusal of the said show-cause notice it is seen that except extracting the reply given by the petitioners herein, the authorities did not deal with the contentions which were placed by the petitioner in the reply to the pre show-cause notice. Thus the show-cause notice was issued without application of mind and does not reflect an independent or reasoned consideration of the petitioner's submission. Consequently, the petitioner contends that the show-cause notice, being devoid of due consideration, is liable to be set aside. 2. Learned counsel appearing for the respondent authorities narrating the show-cause....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... both supplier and recipient of goods is outside the taxable territory." The said exemption is subject to the following conditions: "Following documents shall be maintained for a minimum duration of five years: 1) Copy of Bill of Lading 2) Copy of executed contract between Supplier/Seller and Receiver/Buyer of goods 3) Copy of commission debit note raised by an intermediary service provider in taxable territory from service recipient located in non-taxable territory (4) Copy of certificate of origin issued by service recipient located in non-taxable territory. (5) Declaration letter from an intermediary service provider in taxable territory on company letterhead confirming that commissio....