2017 (12) TMI 1080

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....il 2015 to March 2016 Sr.No. Category of Service Amount Amount Amount 1. Intellecutal Property services (other than copyright) 89,680.00 456,180.00 -- 2. Repairs & Maintenance (Civil work) 2,183.00 11,795.00 61,008.00 3. Membership & Subscription charges 742.00 8,652.00 2,441.00 4. Telephone services 5,206.00 - 24,803.00 5. Insurance Others - 15,022.00 16,266.00 6. Development charges - 4,997.00 - 7. Freight upto destination 7,561.00 1,89,726.00 - 2. Further contention of the assessee-appellant is that in so far as intellectual property service is concerned that was 'input service' and was intimately connected with the manufacturer to give rise to output. Therefore the service tax paid thereon should....

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....hout appreciating the need of such requirements to business, simply dismissed the contention of appellant. 5. So far as the telephone service and insurance services are concerned, the authority barred the claim on the ground that documentary evidences were not available. The insurance policies were taken only for safeguarding the company's interest against unforeseen calamites. Therefore there should not be dismissal of plea of appellant without bringing out relevant evidence to hold the claim was untenable for which appellant should succeed on such count. 6. So far as the development charge is concerned, these charges were necessary for testing the newly developed products. There is no material on record to show that the service involved....