TMI Blog2018 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 11-1-2018 - Shri SS Garg, Judicial Member Shri Kurian Thomas, Advocate Menon Pai - For the Appellant Shri Madhupsharan, Asst. Commissioner(AR) - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dt. 23/12/2015 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are providing Mandap Keeper service, dry cleaning service, beauty parlor service, internet caf service, outdoor catering service, health club fitness service, business support service, sponsorship service and renting of immovable property service. During the period 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable and non-taxable service being the same and the administrative infrastructure relating to the said services being the same, the services availed by the appellant are in connection with the provisions of various taxable services on which service tax is duly paid and hence held to be input service for the purpose of CCR, 2004. He further submitted that services received from Indian Hotels are in the nature of management consultancy service and not business auxiliary/support service. He further submitted that Indian Hotels had classified the service under management consultant service and paid service tax accordingly. Therefore, the department could not deny the credit of the said service tax paid at the service recipient and service re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same service, the Commissioner (Appeals) vide his order dated 06.03.2007, has allowed the case on identical issue. Further, I also find that in the case of M/s. Piem Hotels Ltd, cited supra, the Tribunal has held that it is well settled proposition of law that jurisdictional officer at recipient end are not empowered to question or change the classification or valuation at supplier's end based on various judgments of Apex Court. Therefore, by following the ratios of the above cases and decision of this Tribunal dt. 15/11/2017 in the appellant's own case involving similar issue, I am of the view that the impugned order is not sustainable in law and therefore the same is set aside by allowing the appeal of the appellant. (Operat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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