TMI Blog2015 (1) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... terpretation cannot be placed to infer, without proper discussion, that certain services have no nexus with the output service provided by the service provider. The nature, purpose and use of the disputed services by the appellant as explained in the grounds of appeal, to my opinion, establish the fact that the expenditure incurred for those services are commercially required to be incurred with a view to facilitate carrying on the business as a service provider, and thus, confirming to the expression 'activities relating to business' as contained in the definition clause of 'input service'; as the word 'business' is one of wide import and in fiscal statutes, it must be construed in a broad rather than a restricted sense. - disputed goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. The said services are towards renting of furniture, housekeeping services, annual maintenance contract and for food coupons. 3. The learned consultant appearing for the appellant has explained the nexus between the input services and the output services. According to the learned counsel, the furniture was hired for use by new recruits who were engaged in the export activities of the appellant. With regard to housekeeping, she submitted that the said services were used for up-keepment of the premises from where export activities were carried out. The maintenance services were obtained for maintenance of UPSs and maintenance of computer networks. The food coupons were purchased for provision of food to staff during office hours. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices have no nexus with the output service provided by the service provider. 6. The nature, purpose and use of the disputed services by the appellant as explained in the grounds of appeal (referred supra), to my opinion, establish the fact that the expenditure incurred for those services are commercially required to be incurred with a view to facilitate carrying on the business as a service provider, and thus, confirming to the expression 'activities relating to business' as contained in the definition clause of 'input service'; as the word 'business' is one of wide import and in fiscal statutes, it must be construed in a broad rather than a restricted sense. 7. In view of above, I am of the considered opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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