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2017 (6) TMI 947 - AT - Service TaxEOU - Refund of accumulated Input service credit - Event Management Service - Real Estate Agent service - Tour Operators service - travel agent service - denial on the ground that they are not essential for discharge of the output services - Held that: - in view of the various judgments relied upon by the appellant wherein the definition of input service has been rightly interpreted to include any service which is essential for providing the output service - appellant has been able to establish the nexus between the disputed four input services and the output services exported and all these services have been held to be input services - refund allowed - appeal allowed - decided in favor of appellant.
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