2017 (3) TMI 380

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....he Respondent. ORDER The above appear is filed against the rejection of refund claim to the tune of Rs. 5,29,367/-. The appellants are 100% EOU providing Information Technology Software Services and Business Auxiliary Services. The appellant filed refund claim for the period April, 2010 to June, 2010 for an amount of Rs. 23,53,030/- and after adjudication and first appeal, the appellant has been....

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....e invoices the service tax is collected under category of Real Estate Agent Services. He explained that the appellant had entered into a facility management services agreement with the service provider and as per annexure of this agreement, the facility management services provided are Housekeeping, Electro-Mechanical Services, Pest Control, Horticulture, Security and fire safety/precautions/fire ....

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....as fee received towards Facility Management services, the service provider is registered under Real Estate Agency services. The agreement entered by the appellant with service provider snows it  involves various facility management services  like providing Housekeeping,  Electro-Mechanical   Services   Pest   Control, Horticulture etc. The Ld. Consultan....