TMI Blog2017 (6) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the appellant who are service providers of ITSS for export - There is no denial as to the fact that appellant had exported ITSS services by using these services in the premises as also that the service providers have paid the tax on the services - refund allowed - appeal allowed - decided in favor of appellant. - ST/21838/2014 - Final Order No. 30694/2017 - Dated:- 31-5-2017 - Mr. M.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agement, Maintenance or Repair Service 1,87,859 Credit pertaining to audio visual maintenance, AMC in respect of various systems held as ineligible since not used in output service. Commercial Training or Coaching Service 44,496 Certain expenses on training is not an essential input service Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the service tax liability on the said services is not denied; as regards the Management, Maintenance or Repair service, it 'is undisputed that service tax liability has been discharged by the Service Provider on annual maintenance contract in respect of audio visual maintenance which are required for conducting business meetings with clients who are situated abroad or some other place in In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d issued G.O. No. 62, dt. 30.05.2012 under the provisions of Andhra Pradesh Shops Establishment Act, 1988 which categorically mandated every management who are engaging women employees during night shift, to provide adequate security during the course of employment and to fro transportation from their respective residences; this would indicate that additional security expenses incurred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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