2011 (4) TMI 818

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..... premises and rent-a-cab service - Held that:- Prima facie, have a nexus with the activity of the business of the assessees as the security service was engaged for withdrawing cash from the bank and rent-a-cab service was rendered to the assessees for bringing employees to and from the residence to the factory. Manpower supply agency services towards gardening, cleaning of kitchen, canteen, dini .....

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..... n, dining, toilet etc. As regards the first service , prima facie case has been made out by the assessees in the light of the decision of the Hon'ble Bombay High Court in CCE Nagpur Vs Ultratech Cement Ltd. [2010 (20) STR 577 (Bom.)] and second and third services enumerated herein above, prima facie, have a nexus with the activity of the business of the assessees as the security service was engage .....

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