https://www.taxtmi.com/caselaws?id=330127 The Tribunal allowed the refund claim for common maintenance area services and renting of immovable property, as they were deemed essential for conducting business. Similarly, the refund for manpower recruitment services and training services was granted, considering their necessity for the business. However, the refund claim for club membership services was denied, as they were deemed personal in nature. Additionally, the refund for visa charges was not allowed due to insufficient evidence. The appeals were partly allowed, granting refund for specific services while denying it for others. en-us Fri, 10 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330127 The Tribunal allowed the refund claim for common maintenance area services and renting of immovable property, as they were deemed essential for conducting business. Similarly, the refund for manpower recruitment services and training services was granted, considering their necessity for the business. However, the refund claim for club membership services was denied, as they were deemed personal in nature. Additionally, the refund for visa charges was not allowed due to insufficient evidence. The appeals were partly allowed, granting refund for specific services while denying it for others. Case-Laws Service Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330127