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2015 (10) TMI 1300 - AT - Service TaxAvailment of credit Whether Garden Maintenance Services, Event Management Services, Outdoor Catering Services, Telephone Services & Brokerage Charges are input services? SCN issued denying the credit on grounds that said services do not qualify as input services No nexus found between input and output services by Revenue. Held That:- Outdoor Catering Service is essential to run the business of appellant; Garden Maintenance Service is essential in terms of consent to operate, as directed by the Maharashtra State Pollution Control Board (MPCB); Event Management Service is also essential being incurred at opening ceremony or ceremonial occasions; Brokerage Service being incurred for finding residential accommodation for employees, the same is essential for ensuring availability of staff to carry on its business - All services are held as essential inputs for business of Appellant Appeal allowed in favour of the Appellant.
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