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2017 (3) TMI 515 - AT - Service TaxRejection of refund claim - export of Software services - various input services - Held that: - this Tribunal in the appellant's own case for different period has discussed in detail and analyzed the eligibility of refund in regard to all the services. The Tribunal has allowed the appeal holding that the appellant is eligible for refund. In regard to Security Agency Services it is seen that the services involve escort guard also, such escort guard is for providing escort to women employees who are working the odd hours of the night. In view thereof, the appellant is eligible for refund of security agency services. The banking and Financial services was received by the appellant for the purpose of taking advice on redemption of employees stock option, these services are directly connected with, the business activities of the appellant therein, and therefore eligible for credit. Appeal allowed - decided in favor of appellant.
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