TMI Blog2017 (4) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... that when services were received some of the premises of the appellant s company were not registered with the Service Tax Department - Held that: - taking notice of the fact that all such unlisted premises had subsequently been registered and recognized for the appellant, and also relying on the ruling of Hon’ble Karnataka High Court in the case of mPortal India Private Ltd [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - credit allowed. Rebate claim - Rent-a-cab Operator Service - Held that: - transport expenses (Rent-a-Cab operator service) for holding a conference or training session at any place outside the office premises is allowable and accordingly rebate of the same is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und rejected (Rs.) 1. ST/533/2010 57/09 dt. 23.06.09 April 07 to June 07 4,71,051/- 2. ST/534/2010 58/09 dt. 23.06.09 July 07 to September 07 2,94,301/- 3. ST/535/2010 62/09 dt. 29.06.09 October 07 to Dec 07 3,15,982/- Total 10,81,334/- 4. Being aggrieved, with the impugned order passed by the learned Commissioner (Appeals), who was pleased to reject th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for satisfaction of Export of Service. First, being remittance for service of India and its receipts by receiver of services abroad and secondly, remittance must have been received in convertible foreign exchange in India. Accordingly, we find that the learned Commissioner erred in computing the period of limitation from the date of payment of the input tax. Accordingly, this ground is decided in favour of the appellant. 6. The second ground of disallowance is that during the period when services were received some of the premises of the appellant s company were not registered with the Service Tax Department. The learned Counsel have taken us through the sample invoices which show services are in respect of security guard, rent, etc. an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing from the copy of bill that the said services are received for transport of the employees for holding conference outside the office at club side or resort. She further emphasizes that as the holding of the business conference and/or training program is part of the business activity which improves the productivity and overall profitability. The same may be held as eligible input service for the purpose of rebate. 10. The learned A.R. relied on the findings of the Commissioner (Appeals). 11. Having considered the rival contentions, we hold that transport expenses (Rent-a-Cab operator service) for holding a conference or training session at any place outside the office premises is allowable and accordingly rebate of the same is also a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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