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TMI Blog2016 (6) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... input services were used for maintenance of office equipment and building therefore, this particular works contract service does not fall under the exclusion category in the definition of input service, therefore works contract service in the present case is input service and eligible of refund under Rule 5. - Decided in favor of assessee. Interest on delayed refund - Held that:- irrespective of any circumstances whatsoever, if there is delay beyond three months from the filing of refund, the department is duty bound to grant the interest for the delayed period in sanctioning the refund. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... vt Ltd. As regard works contract service, he submits that this service is related to monthly maintenance of photocopier, computer and building premises of the appellant. He submits that the exclusion of works contract service is provided in the definition of input service only in respect of works contract service which is used for construction services, whereas in the present case the subject works contract service is for maintenance of various equipment and building and not for building construction. Therefore it does not fall under the exclusion category. As regard the claim for interest, he submits that there is admitted delay in sanctioning of refund therefore the interest should have been given by the sanctioning authority alongwith re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice" means any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act, provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions 'provider' and 'provided' shall be construed accordingly; (q) "person liable for paying service tax" has the meaning as assigned to it in clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994; (r) "provider of taxable service" include a person liable for paying service tax; (s) "second stage dealer" means a dealer who purchases the goods from a first stage dealer; (t) words ..... X X X X Extracts X X X X X X X X Extracts X X X X
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