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2023 (11) TMI 1076 - AT - Service TaxPart refund rejected - Air Travel Agent services - Banking and Financial services - Business Support services - Chartered Accountant services - - Custom House Agent services - General Insurance services - Facility Management Services - Management, Maintenance & Repair services - Management or Business Consultant services - Rent-a-Cab services - Telecommunication services - rejection on the ground that there is no nexus between input services and the output services exported by the Appellant - period of dispute is from April 2011 to September 2011. Air Travel Agent services - HELD THAT:- These services are in connection with services provided by the air travel agent to book air tickets for employees travelling for the purpose of visiting clients or conducting business meetings. The service is also required for the purpose of travelling abroad for getting training to execute the work effectively and train others. Therefore, travelling is essential and is used by the appellant directly in connection with the export of output services - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. Banking and Financial services - HELD THAT:- These services were received to provide employees with the foreign currency to enable them to meet the expenditure during overseas tour to meet the client and hence, directly connected with the rendering and export of output services by the Appellant - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. Business Support services - HELD THAT:- These services are in connection with photocopying, including record maintenance services, required to maintain proper documentation and hence, essential for proper functioning of the Appellant - Reliance can be placed in Appellant’s own cases in Final Order No. A/30012/2015 passed for the period January 2010 to March 2010 and October 2010 to December 2010 [2016 (8) TMI 40 - CESTAT HYDERABAD]. Chartered Accountant services - HELD THAT:- These services were in connection with the issuance of certificate in connection with foreign currency remittances, statutory and tax audit including transfer pricing study - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. Courier services - HELD THAT:- These services are for sending documents to customers and/or vendors, which is an integral part of the appellant’s business. Also such courier facility was not used for employees for their personal use and the same was exclusively used by the appellant for their business purposes - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. Custom House Agent services - HELD THAT:- These services were availed in connection with import of IT equipment’s where the Custom House agents assist the appellant in the customs clearance process relating to the imported goods. These services are eligible considering that they are in relation to import of goods which in turn are used in the development of software for export - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. General Insurance services - HELD THAT:- These services were for the purpose of insuring the office premises from fire and burglary, without which the appellant cannot render the taxable service - Reliance can be placed in RMZ Infotech Private Limited Vs. CCT, Bangalore East [2021-VIL-822- CESTAT-BLR-ST] [2021 (11) TMI 1108 - CESTAT BANGALORE]. Facility Management Services - HELD THAT:- These services are essentially in relation to day to day maintenance of the facility including security, cleaning and housekeeping services so that the work can be conducted in the business premises efficiently and flawlessly - Reliance can be placed in Appellant’s own cases in Final Order No. A/30012/2015 passed for the period January 2010 to March 2010 and October 2010 to December 2010 [2016 (8) TMI 40 - CESTAT HYDERABAD]. Management, Maintenance & Repair services - HELD THAT:- These services are procured in relation to the office maintenance, maintenance or repair of IT equipment and other machinery like computer servers, air conditioning systems etc. which are required for efficient functioning of business without which the appellant cannot perform its output service - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. Management or Business Consultant services - HELD THAT:- These services are in connection with the accounting, payroll, tax and regulatory services rendered by the management consultants. These services are very essential in functioning, compliance with the statutory and legal requirements and making the operations of the Appellant more cost-efficient - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. Rent-a-Cab services - HELD THAT:- These services are availed in order to provide transportation to employees from their place of residence to work place and back and hence, essential for the provision of output services by the company and hence, eligible for credit and refund. Further, the Appellant has taken Cenvat credit on the rent-a-cab services which were used prior to April 1, 2011 - Reliance can be placed in Appellant’s own cases in Final Order No. A/30012/2015 passed for the period January 2010 to March 2010 and October 2010 to December 2010 [2016 (8) TMI 40 - CESTAT HYDERABAD]. Telecommunication services - HELD THAT:- These services in the nature of tele-conference facilities, telephone connections and mobile phone facilities are required in order to communicate with customers and vendors and hence, essential for the functioning/business of the appellant - Reliance can be placed in Appellant’s own cases in Final Order No. A/30281/2016 passed for the period January 2012 to March 2012 [2017 (1) TMI 658 - CESTAT HYDERABAD]. Thus, in view of the facts and circumstances of the case and considering the relied upon case laws, the Appeal filed by the Appellant is allowed and the Impugned Order set aside - appeal allowed.
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