TMI Blog2013 (12) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court referred supra. As regards the Liaison services, we are of the view that assessment made at the end of inputs services provider cannot be reopened at the end of service receiver without putting the other side on notice. Admittedly, the Service Tax stands paid by the service provider. It is the tax ‘paid’ which is available as credit to the service receiver. As such, we are of the view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant by denying the benefit of Modvat credit of Service Tax paid on event management services, liaisoning services and D.G. set maintenance service. 2. After hearing both sides, we find that prima facie, such services are essential for providing dutiable services. Hon ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt. Ltd. v. CCE, Bangalore reported in 2011 (24) S.T.R. 64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Business Auxiliary services. As regards the DG-set maintenance services, it is submitted that the same are so interconnected with the output service that without the maintenance of DG-sets it is not possible for them to provide output services. 4. We find that event management services stands covered by various decisions of the Tribunal and Karnataka High Court referred supra. As regards the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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