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2014 (10) TMI 767 - AT - Service TaxBusiness support service - Hostel facility service - Canteen service - Held that:- According to the appellant the main business of TCS is software development and running of hostel cannot be termed as a support service. Hostel facility has to be treated as perk of the TCS employee and if it is treated as business support service, TCS should be entitled to take CENVAT credit. After going through the definition of business support service, we find that the appellant does not have a solid case and issue is debatable. As regards out-door catering, the liability arises only when such service is provided in the premises of the service receiver and in this case such service is provided only in the hostel and therefore liability may not arise. demand for the normal period may be sustainable - Partial stay granted.
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