2017 (3) TMI 515

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..... es. The Tribunal has allowed the appeal holding that the appellant is eligible for refund. In regard to Security Agency Services it is seen that the services involve escort guard also, such escort guard is for providing escort to women employees who are working the odd hours of the night. In view thereof, the appellant is eligible for refund of security agency services. The banking and Finan .....

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..... od involved is October, 2011 to December 2011. The various services and the amount involved are furnished in the table below as tabulatud by the appellant. Sl. No Service Category Rejected amount 1. Cleaning Service ₹ 78,091/- 2. Management, Maint .....

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..... behalf of the appellant, the Ld. Counsel Shri. Harish Bindhumadhavan, submitted that in the appellant's own case for a different period, this Tribunal has analyzed the above services except that of Banking other Financial Services, and held that appellant is eligible for refund. He submitted that the Banking and other Financial Services were received by the appellant as advice for redempti .....

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..... e escort guard also. The Cd Counsel for appellant submitted that such escort guard is for providing escort to women employees who are working the odd hours of the night. In view thereof, I hold that the appellant is eligible for refund of security agency services. That the banking and Financial services was received by the appellant for the purpose of taking advice on redemption of employees stock .....

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