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2017 (8) TMI 497 - CESTAT BANGALORERefund claim - input services - denial on account of nexus - business support service - scientific and consulting service - maintenance or repair service - renting of immovable property - Held that: - the Scientific and Technical Consultancy service is also an input service as the software of the company is required to be tested. Similarly, the service tax paid on the premises, which is hired for providing the output service also fall in the definition of input service - all the impugned services viz., BSS, Scientific and Technical Consultancy service and renting of immovable property are directly or indirectly concerned with the business of the appellant as a service provider - appeal allowed subject to verification of the invoices by the adjudicating authority.
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