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2022 (11) TMI 1188 - AT - Service TaxDenial of refund of service tax - export of services - organizing of cricket match for employees - input services or not - denial on the ground of lack of nexus with output services - HELD THAT:- Both the lower authorities have held that organizing of cricket match for employees was not relevant to the export of service. Any sporting activity has the effect of rejuvenating the minds and rendering them more fit for efficient working. Therefore, it was incorrect to consider the organizing of cricket tournament to be unrelated to the activities of the appellant. As far as the evidence of credit availed on transportation of employees, the records do not indicate any bills issued by service provider; supply of fuel is not supply of ‘input service’ and the returns do not indicate credit having been taken on ‘inputs’ for the relevant period. The impugned order is set aside except to the extent of ₹ 1,735/- pertaining to fuel bills and directing that the refund claim for remaining amount be allowed. Appeal disposed off.
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