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TMI Blog2011 (12) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ntant's certificate as envisaged in the Board's Circular dated 19.1.2010. - Decided against the Revenue. - ST/ 2453 of 2011 - - - Dated:- 2-12-2011 - Shri M. Veeraiyan, J. Appearance Mr. Ravi Chander, DR for appellant None appeared on behalf of the respondent. Heard the learned DR on the application for condonation of delay. Considering the grounds disclosed, I condone the delay of 29 days in filing the appeal. 2. Heard the learned DR on the stay petition filed by the department. Considering the nature of dispute, I decline the prayer for staying the operation of the impugned order and take up the appeal for final disposal. 3. The respondent-assessee exported IT software services during the period April 2008 to June 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployees play an important role of a Company's business operations. To hire such employees, the Company procures services of manpower recruitment agencies. Without such services, the Company may not be able to render its output services and are thus very essential, Their BPO industry always requires employees to cater to the growing demand for their services. It is submitted that these services are also required because of the attrition rate prevalent in their industry. These services are inextricably linked to rendering of their output services in as much as without employees the output service cannot be rendered. These services have a direct nexus with the provision of output service and quality to be input service eligible for refund as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received regarding these works are essential for company's administration and qualify for refund. Hence, these are essential service for company's export proceedings and hence eligible for refund. Chartered Accountant Services : Assuming the professional fees for the Chartered Accountant's Services are in relation to various accounting and auditing aspects of the business of the Company. As per the statutory requirement, every Company has to get their accounts audited. Further, the services in relation to accounting and auditing are clearly understood to be related the business of a service provider. Management Consultancy Service : Management of any organization needs a lot of technical knowledge on various laws, procedures, pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever expenses towards Air ticket are not eligible as is not essential for output service. Maintenance or Repair services (other than electrical computer) : Other than various software purchased and used in the software development, there are certain software for which the Company needs to have maintenance arrangements for bug fixes or future upgrade at free of cost. These services are not essential service and hence not eligible for refund. Renting of immovable property (car parking maintenance of building) : Rent is paid for the premises registered under Service Tax in which the activities for export are carried on. Therefore the service tax paid on rent on the registered premises is an eligible input service other than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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