Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 29 - AT - Service Tax100% EOU - Refund of an amount debited for the service tax liability on the goods exported - denial on the ground that appellant has not been able to show the nexus in respect of the following services on which credit was availed - Held that: - It is undisputed that appellant is a 100% EOU exporting the services of information technology software services to their parent concern. When such a factual position is undisputed, the services rendered by the service provider in respect of all the services as hereinabove reproduced are in relation to the provisions of export of services. As regards the other services, the said services are in respect of the service tax paid on Audio System and also on Event Management service, which in my view are in respect of the business activity of the appellant. Appeal allowed - decided in favor of appellant.
|