2018 (1) TMI 56

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.... Singh The brief facts of the case are that the appellant are engaged in providing of taxable services of management, maintenance and repairs and registered for the same. During the audit of the appellant, it was observed that the appellant have regional office of M/s.IFB Industries Ltd., Kokata who were engaged in the business of selling its washing machine, dryers, microwaves dishwashers. The m....

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....vice tax is being paid. 2. The Revenue felt that the appellant used various input services like Manpower Recruitment or Supply Agency's, Franchise services, Courier Services, Telecommunication Services etc. towards sales of the machines and also for providing services under warranty period and also for services beyond normal warranty period. They appeared to have utilized inputs and input servic....

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....ellant have marketing division which has obtained the permission as input service distributor and they have service division, which is engaged in the repair and maintenance and after sale service on warranty and AMC basis. 5. It is the submission of the Ld. Advocate that two divisions are registered separately and they had submitted before the adjudicating authority separate records like books of....

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....d their contentions based on these documentary evidences have been discarded by the Commissioner. It is also evident from para 4.8.3 of the impugned order that for the correctness of the statistical information it was left to the appellant to providing relevant documentary evidence. The appellant claimed that the information was provided but was not properly examined. We also find that there are n....