9911796707
TMI Blog2017 (5) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri S. Thirumalai, Advocate for the Appellant Shri Arun Kumar, Deputy Commissioner(AR) for the Respondent ORDER [ Order Per : Sulekha Beevi, C. S. ] The appeal is filed against the disallowance of credit on input services. 2. The appellant, M/s. Excellence Data Research Pvt. Ltd., is registered with Software Technology Parks of India at Hyderabad since 2006 and during the relevant period had primarily provided content development services to two UK based clients namely M/s. Datamonitor Ltd. and M/s. Informa UK Ltd. Both these customers through their proprietary databases and wealth of expertise, provide their clients online access to an unbiased expert analysis and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r machinery rented to the Appellant which are an essential part of premises from where the Appellant renders output services. Further, the Appellant has entered into an agreement to obtain the entire business premises along with canteen space and car parking space within such premises and these are inextricably linked to the business premises. Further, the appellant has duly disclosed service tax liability on sub-letting of the E-park premises and paid the service tax and hence, the service tax paid by the appellant on the rent of such premises is directly related to output services of renting and eligible for credit. 4. Courier Services Courier services are required for sending do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Air Travel Agent Services These are availed by the Appellant to book air tickets for employees for the purpose of traveling to visit clients or conducting business meetings with them. The service is required for the purpose of traveling abroad for getting training to execute the work effectively and train others. 9. Management or Business Consultant s Services These services received by the Appellant are in connection with the accounting, payroll, tax and regulatory services rendered by the management consultants and other professionals. These services are very essential in functioning, compliance with the statutory and legal requirements and maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or injury. These are required to enable the Appellant to effectively and efficiently render the output services,and boost the commitment of the employees for supporting the low attrition rate, thus, directly contributing towards the output service. 13. Manpower Recruitment or Supply Agency Services These services are received by the company in connection with the recruitment of the employees and supply of qualified IT professional by other company on fees basis. These services are specifically covered under the definition of input services which includes within its ambit the services related to business activities such as accounting, auditing, financing, recruitment and quality cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ph 25 of the Show Cause Notice, given the fact that input services as of the above, are essential for the assessee to be able to render the output service. I am in no doubt that absence of such services not only impedes rendition of the output services in a very major manner. It is my considered view that for any such allegation to be sustainable, it would be incumbent to adduce proof that the quality of the output service would not suffer in the absence of the input service, which in fact would be very easier said than done. For example, it can be argued that even in the absence of air-conditioning or interior decoration to the office premises, output services could still be rendered. However, such a preposition would only be a mere surmis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
