2016 (7) TMI 779

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....dent (s) : Shri S. Shukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein is providing services under the category of Chartered Accountant Services. Appellants claimed membership fees of the membership in Mumbai Cricket Association, as input service for providing output services, namely Chartered Accountant Services. The lower authorities have denied the said claim ....

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....d the appellant have not given any breakup of the charges for Waiting Rooms, Conference Hall etc. There is no nexus between the membership fees and the output service which is Chartered Accountant Services. Therefore, he submits that the same cannot be treated as input service and credit of the same cannot be availed. Both sides also drew the attention of the Bench to various procedural requirem....