Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 1198 - AT - Service TaxRefund claim - Advertisement and sponsorship service - denial on account that the said service has been utilized for promotion of Brand HCL, which includes the other units apart from the appellant herein - Held that: - the appellant has already been granted the refund benefit with regard to the disputed services by this Tribunal in its own case, thus, in this case also the appellant should be allowed the refund benefit. Visa charges - Held that: - the same is not eligible for refund inasmuch as such charges were incurred by the appellant for the family members of the employees, which cannot be termed as input service for the purpose of getting the refund benefit. Appeal allowed - decided partly in favor of appellant.
|