TaxTMI 
TaxTMI 
2016 (11) TMI 649
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....it, Advocate & Shri Atul Gupta, Advocate, for the Appellant(s) Shri Pawan Kumar Singh, Superintendent (AR), for the Department Per Mr. Anil Choudhary : The appellant-assessee, a BPO and exporter of services under the category of 'Business Auxiliary Service' is in appeal against Order-in-Appeal dated 19-02-2014. 2. The preliminary objection by Revenue is that the appeal is barred by lim....
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....ch they had taken the stand that their appeal have been heard on 11-07-2014 and they have not received any order so far. Thereafter, on the request of the appellant to provide a copy of the Order-in-Appeal, the said copy was provided to them, vide the letter on 17-04-2015, and from this date of receipt of the impugned order, the appeal is filed in time. 3. Having considered the rival contention....
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....medical services are available to the employees of the appellant round the clock. The deployed personnel have to be professionally qualified as nurse and are required to be present in prescribed uniforms and maintain registers and records of the services granted/provided including provision of medicines. Further, the agreement provides for ensuring availability, even on national holidays and publi....
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....nel and staff are in good health for providing the output services, the appellant having used the services of doctors and nurses which may not be available otherwise at odd hours and may effect the performance of output services by their staff. Accordingly, I hold that such services received by the appellant is an essential input service for providing their output services as a BPO which is a taxa....