2016 (2) TMI 336

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it to appellants in respect of the service tax liability discharged on outdoor catering services, life insurance and premium. Both the lower authorities have rejected the contention on the ground that after amendment to definition to input services there is no case. 4. Learned Chartered Accountant draws my attention to the facts of this case and submits that the reliance pleased by the lower authorities on definition about the services are used or primarily used for consumption of any employee, while in the case in hand the services which have been received is in respect of outdoor catering for annual conference, life insurance services were for employees use but the factual position is that these services were rendered in relation to bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession when such services are used primarily for personal use or consumption of any employee." It can be seen from the above reproduced definition that there is specific exclusion in respect of outdoor catering service and various other services including life insurance when such services are used for primarily or personnel use of consumption of any employee in the case as per the case records the services of outdoor catering and the life insurance services were clearly received for personal use of employees is not controverted in the grounds of appeal. It is consumed for the personal use the findings recorded by the first appellate authority in ....