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2009 (9) TMI 642 - AT - Service TaxWaiver of pre-deposit - Cenvat credit - The event management service has been availed in connection with sales promotion and being linked with the sales promotion activity. It is, prima facie, covered by the definition of the ‘input service’ in Rule 2(l) of the Cenvat Credit Rules, 2004 An amount of Rs. 55,761/- has been denied on the ground that the nature of the service is not mentioned on the invoices, but as mentioned by the learned Counsel for the appellant, from the invoices, it appears that these services are for supply of the manpower, in respect of which service tax has been paid by the service, providers and this service is, prima facie, also covered by the definition of the “input service” As regards the rent of bus for staff, I agree with the appellant’s Counsel that this is tour operators service which has to be treated as input service as this service was used by the appellant for bringing their staff to the factory and back and also for other purposes in connection with their business - Decided in favor of the assessee
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