2012 (9) TMI 452

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.... Vipul Khandhar, C.A., for the Appellant. Shri J.S. Negi, A.R., for the Respondent. [Order per : Mr. M.V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,83,22,518/- confirmed by the adjudicating authority along with interest and equivalent amount of penalty, and upheld by the first appellate authority. 2. The issue involve....

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.... a Cab Operator Service 12.    Food Expenses 13.    Chartered Accountants Service 14.    Real Estate Agency Service 15.    Advertising Agency Service 16.    General Insurance Services 17.    Construction Service 18.    Repair and Maintenance Service 19.   ....

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....he malls and renting out the space in those malls to various customers who wish to set up an outlet in their malls. It is also not in dispute that the possession of the mall and the ownership of the mall lies with the appellant. If that be so, the definition of input service during the relevant period reads as under : "Input Service" means any service, - (i)      use....

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.... input-or capital goods and outward transportation upto the place of removal;" 6. It can be seen from the above reproduced definition of input service that it is an inclusive definition which grants credit to the services which in relation in setting up.....premises of provider of output service. If it is undisputed, that if an assessee to provide an output service, the credit of input ser....