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2016 (11) TMI 786 - AT - Service TaxRectification of Mistake - expense of the membership of the Club has been booked under the head of “Staff Welfare Expenses” and therefore, credit of same should not be allowed - Held that: - I find that the only ground on which the rectification has been sought is that the expenditure undertaken on the services of Club Membership of the Director was booked under ‘Staff Welfare Expenses’ under Schedule 17 of the Profit and Loss Account. I find that the order of the Tribunal is very clear in this regard and clearly holds that the membership of the Business Club is indirect related to the promotion of business of the appellant. In view of this, it cannot be said that there is no nexus between the services availed and the manufacture of goods irrespective of the head under which the said expenses is booked in the balance sheet - ROM application dismissed
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