2013 (1) TMI 615

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....Revenue against Order-in-Appeal No. Commr(A)/166 & 167/VDR-II/2011, dt.25.04.2011   2. None appeared for the respondents despite notice.   3. Since the issue involved in this case lies in narrow compass, I take up the appeal for disposal in the absence of any representation from the assessee.   4. After hearing the Ld.D.R., I find that the issue involved in this case is reg....

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....ported in 2012 (26) STR 514 (Kar.), have held as under: 7. That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection there- with, would form part of the input services. The medical benefit extended to the employees, insurance....