Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 711 - AT - Service TaxInput' or 'input services - landscaping services cannot be treated as having been used in or in relation to the manufacture of final products, namely, the safety valves. After all, the term 'input' or 'input services', are relative terms, landscaping services cannot be treated as an input services as the said activities cannot be considered as business activity in or in relation to the manufacture of the final products, namely, 'safety valves Pest/Rodent Control Services claimed to have been used in or in relation to final products exported by them - It is common knowledge that many foreign countries insist on such precautionary activities taken by the manufacturer. In fact, ships are not allowed to sail from India unless fumigation/de-ratification certificate are produced by the master or Agent of the vessel – Held that:- services of Pest/Rodent Control Services should be treated as input services and credit should be made available
|