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2013 (12) TMI 1015 - AT - Service TaxDemand of Service Tax - Denial of the benefit of Modvat credit - Event management services, liaisoning services and D.G. set maintenance service - Held that:- event management services stands covered by various decisions of the Tribunal and Karnataka High Court referred supra. As regards the Liaison services, we are of the view that assessment made at the end of inputs services provider cannot be reopened at the end of service receiver without putting the other side on notice. Admittedly, the Service Tax stands paid by the service provider. It is the tax ‘paid’ which is available as credit to the service receiver. As such, we are of the view that appellant has a good case in respect of such services. Similarly in respect of DG-set maintenance, it is a fact that said services are required for maintenance of equipment, plant, machinery etc. is required to render the business properly and without interruption. Such repair and maintenance activity have been held to be connected with output service in various decisions of Tribunal like in the case of CCE, Jaipur v. J.K. Cement Works [2009 (1) TMI 146 - CESTAT NEW DELHI]. -stay granted.
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