9911796707
TMI Blog2015 (1) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any dispute about the payment of tax by the appellant to the service provider and deposit of the same by the service provider to the State Exchequer, denial of credit on the sole reason that it was shown as IT service in the appellant’s record is not justifiable. Accordingly set aside the denial of the same. Further, a part of the credit of service tax paid by the auditors at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 72,676/- in respect of service tax paid on the software purchased from a consultant who is registered himself under the category of Management Consultant and has discharged service tax on the said transactions. The appellants have shown the category of service in their records, as IT service. Accordingly the Revenue is of the view that as IT service was not in existence during the relevant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid by the auditors at the time of filing of income tax returns of the appellants stands denied to them on the ground that the same is not covered by the definition of input service. I find that filing of income tax returns by the appellants are in connection with their business and as such would be covered by the definition of Input service. The same admittedly has a nexus with the running o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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