Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 61 - AT - Service TaxCanteen facility in factory for employees - whether Inputs service Credit of the ST paid on Outdoor Catering (canteen) Services is entitled- canteen service provided for the workers is an activity in relation to business of appellants, & hence can be regarded as “input service” as per Rule 2(l)(ii) CCR – assessee’s plea that Fringe Benefit Tax have been paid on canteen expenses under IT Act, so canteen activity are covered under activities relating to business, is acceptable – credit allowed
|