9911796707
TMI Blog2012 (9) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... movable property, sale of space or time for providing advertisement services – Held that:- Credit to the services which in relation in setting up premises of provider of output service should be granted - If it is undisputed, that if an assessee to provide an output service, the credit of input service tax paid on the input services for the creation of such premises cannot be denied - appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consulting Engineers Service 4. Manpower placement Agency Service 5. Air Ticket Booking Agency Service 6. Security Agency Service 7. Technical Testing Analysis Agency 8. Bank Charges 9. Professional fees against Environmental Clearance Certificate 10. Event Management Service 11. Rent a Cab Operator Service 12. Food Expenses 13. Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the records. 5. It is not in dispute that the appellant is constructing the malls and renting out the space in those malls to various customers who wish to set up an outlet in their malls. It is also not in dispute that the possession of the mall and the ownership of the mall lies with the appellant. If that be so, the definition of input service during the relevant period reads as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... security, inward transportation of input-or capital goods and outward transportation upto the place of removal; 6. It can be seen from the above reproduced definition of input service that it is an inclusive definition which grants credit to the services which in relation in setting up ..premises of provider of output service. If it is undisputed, that if an assessee to provide an output servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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