9911796707
TMI Blog2018 (4) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... s that all these services are either covered under the main part of the definition of input service or under inclusion clause of the definition therefore all the services are necessary in or in relation to the manufacture of the final product He submits that event management service is not for any personal use of any individual but it is held for conference for marketing and promotional strategy of the product. The advertisement service is on of the most important area for carrying out the business. Tour operator service is related to the service of touring for the staff of the appellant company for official work. Coaching and training services, in this services seminar o ganised by special international consultancy for imparting knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning (i) M/s. Alliance Global services. IT India Pvt Ltd [2016 (11) TMI 106 (CESTAT Hydrabad)] (ii) Hindustan Petroleum corp. Ltd. [2017 (47) S.T.R. 136 (Tri. Hydra)] (e) Legal Consultancy (i) Bostik India Pvt Ltd [2017 (49) ST.R. 240 (TH. Bang)] (ii) HCL Technologies [2015(37) S.T.R. 716 (All.)] (f) Travel Agent (i) Indswift Laboratories Ltd [2015 (38) S. T.R. 522 (Tri. Del)] (ii) Robert Bosch Engg. & Business Solutions Ltd [2017 (51) S. T.R. 329 (Tri. Bang)] (g) SIAM Statistical Service (i) Savit Oil Technologies Ltd Vs. Commissioner CESTAT Order No. A/ 90010/ 17/ SMB dated 22-9-2017 (ii) HCL Technologies Ltd [2015 (37) S. T. R. 716 (All.)] 3.On the other hand, Shri Deepak Chavan, Ld. Supdt. (A.R.) appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (41) STR. 831 (Trio Mum)] (iv) Savita Oil Technology Ltd [2014-TIOL-114-CESTAT MUM (k) Coaching & Training: Use: Seminar organised by specialised international consulting firm for parting knowledge on the provision of Companies Act, 2013. (iii) M/S. Alliance Global servies IT India Pvt Ltd [2016 (11) TMI 106 (CESTAT Hydrabad)] (iv) Hindustan Petroleum corp. Ltd [2017(47) S.T.R. 136 (Tri. Hydra)] (1) Legal Consultancy: Use: Legal Service in relation to scrutiny of Title Deeds and charges for certified copies of the Title Deeds. (iii) Bostik India Pvt Ltd [2017 (49) S.T.R. 240 (Tri. Bang)] (iv) HCL Technologies [2015 (37) S.T.R. 716 (All.)] (m) Air Travel Agent: Use: Air/ Rail travel booking and visa arrangement for employees ..... X X X X Extracts X X X X X X X X Extracts X X X X
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