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TMI Blog2016 (11) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... sonnel and staff are in good health for providing the output services, the appellant having used the services of doctors and nurses which may not be available otherwise at odd hours and may effect the performance of output services by their staff. Accordingly, I hold that such services received by the appellant is an essential input service for providing their output services as a BPO which is a taxable service. Further, there is no dispute by Revenue that the service tax have not been charged and not paid on the same. Cleaning service - Held that: - I hold that the same is an essential service for any business organization including that of the appellant. Clean office premises is definitely required for efficient working and to ensure g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed demand, received by appellant on 21-02-2015, in reply to which they had taken the stand that their appeal have been heard on 11-07-2014 and they have not received any order so far. Thereafter, on the request of the appellant to provide a copy of the Order-in-Appeal, the said copy was provided to them, vide the letter on 17-04-2015, and from this date of receipt of the impugned order, the appeal is filed in time. 3. Having considered the rival contentions, I am satisfied that the contention of the appellant is reliable in view of the correspondence referred to hereinabove. Accordingly, the objection of ld. A.R. for Revenue is waived and the appeal is taken up for hearing. 4. Heard the parties. 5. It is disputed by Revenue that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the organization for providing the service. Accordingly, it is essential for the appellant/assessee to ensure the availability of their personnel for providing service. Accordingly, to ensure that their personnel and staff are in good health for providing the output services, the appellant having used the services of doctors and nurses which may not be available otherwise at odd hours and may effect the performance of output services by their staff. Accordingly, I hold that such services received by the appellant is an essential input service for providing their output services as a BPO which is a taxable service. Further, there is no dispute by Revenue that the service tax have not been charged and not paid on the same. 7. So far th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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