Refund of Input Services Under Service Tax: Parking, Cafeteria, and More Qualify as 'Input Services' per Rule 2(l) CCR.

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....Refund of input services - all the input services viz., Parking, Cafeteria, Fitouts, Building, Housekeeping, Management Consultant Services, Custom House Agent Service, Supply of Tangible Goods Service, Event Management Service fall in the definition of ‘input service' as provided under Rule 2(l) of the CCR....