2026 (8) TMI 1506

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....SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Suyog Bhave, Advocate, for the Appellant Shri Deepak Sharma, Authorised Representative for the Respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the case records. 2. The applicant has filed this miscellaneous application, praying for early hearing of appeal. On going through the averments made in the said application, we ar....

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....ernational Finance Corporation (IFC), located in Washington DC, USA. During the course of audit of the records maintained by the appellant, it was observed by the Audit Wing that the appellant had failed to discharge service tax liability on the arrangement fees paid to M/s. ADB and M/s. IFC under the reverse charge mechanism (RCM), as a recipient of such taxable service in India. The appellant di....

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....he hands of the appellant under RCM. The show cause notice dated 22.03.2016 issued in this regard, was adjudicated vide the original order dated 28.10.2016 by the Joint Commissioner of Service Tax, Audit-II, Mumbai, in confirming the adjudged demands against the appellant. On appeal against the said adjudication order dated 28.10.2016, the learned Commissioner, GST and C.Excise, Thane Rural, Mumba....

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....rovisions of the ADB Act and the IFC Act. Though, Revenue in the said decided case, had filed the Civil Appeal being Nos. 19495-19496 of 2017, but the Hon'ble Supreme Court vide order dated 29.07.2019 had dismissed the appeals filed by Revenue as withdrawn. 5. We find that the Central Board of Indirect Taxes and Customs (CBIC) in the Circular No. 83/02/2019-GST dated 01.01.2019, in the line of ....