2013 (12) TMI 1635

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....opalakrishnan, Advocate, for the Appellant. Shri Ganesh Haavanur, Additional Commissioner (AR), for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - The assessed tax liability presently due (after the appropriations ordered) Rs. 81,53,013/-, covered by the common adjudication order, dated 12-10-2012 passed in respect of two show cause notices, dated 3-5-2011 and 27-3-....

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.... personnel for security of the petitioner's factory/plant and providing medical facilities to the petitioner's own employees as part of the affirmative employment practices falls within the scope of 'input services', broadly defined in Rule 2(1) of the 2004 Rules, as a service used in or in relation to manufacture or production of a final product or an output service. 4. Learned DR has ref....

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....re-III v. Stanzen Toyotetsu India (P) Ltd. [2011 (23) S.T.R. 444 (Kar.)] where several services like canteen, rent-a-cab/transportation, insurance and health insurance policy for employees was held to fall within "input service", provided in relation to the manufacturing activity of the assessee. 5. There is thus apparent a conflict of opinion on application of the provisions of Rule 2(1) ....