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TMI Blog2014 (10) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as perk of the TCS employee and if it is treated as business support service, TCS should be entitled to take CENVAT credit. After going through the definition of business support service, we find that the appellant does not have a solid case and issue is debatable. As regards out-door catering, the liability arises only when such service is provided in the premises of the service rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 1,32,01,166/- has been confirmed with interest. Penalties also have been imposed. The period covered by the impugned order is from 2006-07 to March 2012. The period prior to October 2010 is within the normal period. 2. After hearing both sides, we find that the submission of the appellant that provision of hostel for the employees of TCS cannot be termed as business support services. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the demand for the normal period may be sustainable. Having regard to the contentious issue and as the issue is relating to interpretation of Statute and classification, we find that if the appellant deposits an amount of ₹ 20,00,000/- (rupees twenty lakhs only) on or before 31 st March 2014 and report compliance on 8.4.2014 that shall be sufficient for hearing the appeal. We take note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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