Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1053 - AT - Service Tax100% EOU - Refund claim - export of services - Renting of Immovable Property - Management Consultancy - Manpower supply - Information Technology (Software) service - Commercial Training and Coaching - Technical Inspection & Certification - Convention services - Held that: - there is no dispute about the fact that service tax stands paid by the appellant in respect of services availed by them from their Director, in her individual capacity, under the category of Renting of Immovable Property service. In such a scenario, the stand of the Revenue that they were under no legal obligation to discharge service tax cannot be appreciated. Refund on Information Technology services - denied on the ground that the same were used for preparation of conveyance allowance chart of the employees and not in connection with the output service - Held that: - As per the appellant they updated and installed new software only for the efficient working and to improve the administrative efficiency. In that process the upgradation of pay roll of the employees is an effort for the better provision of output service. The Board's Circular dated 19.01.2010 was observed that whatever service improves the quality of output service, the same has to be held as availed in connection with the output service - there is no justifiable reason to deny credit. Refund on delegate fees paid by the appellant to various service providers for training of their employees - Held that: - The Tribunal in their decision vide Final Order no. 41497 to 41525/16 dated 07.09.2016, for the same appellant has held the said service to be cenvatable input service - credit allowed - Similarly an amount of ₹ 1,598/- which stands made as delegate fee/registration fee to various organizations for receiving, training and improving the skills of the employees would be eligible for the purpose of Cenvat credit and consequent refund. Refund claim - Management Consultancy Services - Manpower Recruitment Services - Technical Inspection and Certification Services - denial on the ground that the same cannot be held to be cenvatable input services - Held that: - all the said services are connected with the business of the appellant and have to be held as having been used in relation to their business - refund allowed. Appeal allowed - decided in favor of appellant.
|