2017 (8) TMI 497

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....hy. N.K, AR - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 25.3.2011 passed by the Commissioner of Service Tax in exercise of his revisionary power whereby Commissioner rejected an amount of Rs. 6,70,215/- out of the total amount of refund sanctioned under provisions of Section 84 of the Finance Act, and ordered for recovery of the ....

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....t be demanded and recovered under Rule 14 of CCR. The said refund sanctioned were in respect of input services received by the appellant such as business support service, scientific and consulting service, maintenance or repair service and renting of immovable property. Thereafter, the Commissioner of Service Tax, being a Revisionary Authority called for examining the records and found that the re....

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.... and contrary to the binding judicial precedent on these services. 4.1 He further submitted that 'Business Support Service' was availed by the appellant mainly to account the payrolls of employees of the appellant and therefore this activity of processing the payroll is indirectly related to provide output service which falls in the definition of 'input service' under limb accounting, auditing ....

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....lliance Global Services IT (I) (P) Ltd. Vs. CCE: 2016 (42) STR 438 (Tri.-Hyd.) Jeans Knit P. Ltd. Vs. CC: 2011 (21) STR 460 (Tri.-Bang.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of material on record, I find that all the impugned services viz., BSS, Scientific and Technical Cons....