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TMI Blog2016 (12) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... c. Business Support Services w.e.f. 31-3-2010 Appellant provides various distinct services to the bank. One such services is printing of statement/cheque books/pay slips and various other reports for the bank. Necessary stationary for printing is supplied by the bank. In consideration for its services the appellant charges a fee. During the period of dispute appellant paid services tax on all the services provided to the bank except on printing services. As regard the printing services during the course of audit, department observed that the printing services provided by the appellant to the bank is classifiable under Business Auxiliary Services and liable for service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; stands modified. Being aggrieved by the part of the impugned order, the appellant filed the present appeal. 3. Ms Aparna Hirandagi, Ld. Counsel for the appellant submits that the demand for the period 1-7-2003 to 31-3-2004 relevant in the present appeal for the Rs. 13,79,223/- was confirmed on printing services under the category of Business Auxiliary services under clause (iv) of Section 65(19) of the Act. She submits that as regard entry under clause (iv) of Section 65(19) only services which incidental or auxiliary to the services specified under clause (i) to (iii) therefore the entry under clause (iv) is not independent, it is in respect of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; to rendering output service through their employees therefore insurance policies in respect of the employees for which premium is paid by the company clearly falls under the definition of input service and same is admissible for taking credit in terms of Service Tax Credit Rules, 2002. 4. Shri. B. K. Iyer, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both sides. 6. The issue to be decided in the present appeal are (1) whether the printing service provided by the appellant to M/s. HDFC Bank Ltd during the period July, 2003 to Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (iv) incidental or auxiliary support service has to be considered with relation to services mentioned under clause (i) to (iii), therefore even if the contention of the Revenue is accepted that the appellant's services is liable to be covered under clause (iv) then by going through the services provided under clause (i) to (iii) printing services provided by the appellant cannot be considered as incidental or auxiliary services to the services mentioned in clause (i) to (iii). Therefore printing service would not fall under the category of Business Auxiliary Services. Moreover, even if the clause (iv) is considered independently, we find that pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t's company. The issue whether this service are in or in relation to providing output service, has been considered in various judgments and it was held that the insurance of the employees is the service which is used in providing output service. Some of the judgments are referred below: (i) Commissioner of C. Ex., Nagpur Vs.Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) (ii) Commr. of C.Ex., Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444(Kar.) (iii) Commissioner of C. Ex., Bangalore-II Vs. Millipore India Pvt. Ltd. 2012 (26) S.T.R. 514 (Kar.) (iv) Commissioner of Central Excise Vs. HCL Technologies 2015 (37) S.T.R. 716 (All.) (v) Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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