TMI Blog2016 (10) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... fice - HELD THAT:- On perusal of the rent agreements produced by the appellant during the course of hearing, it is seen that the agreement was entered into in the name of the company and the purpose of hiring of residence-cum-office for the Directors and also guest house-cum-office for the appellant-company. The denial of credit of service tax on these services and also on telephone services i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime Director as office-cum-residence, the other part is used by the company as office cum guest house. Similarly, the charges for the telephone service installed in the said building, which was raised in the name of the company and paid by the appellant-company only. All these expenses are directly relatable to the business activity of the appellant. 2. Heard both the sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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