2018 (4) TMI 1337

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....ervice, service for making blueprint and charges paid for record keeping, health checkup, repair and maintenance, bank charges, with the output services i.e. broadcastingservices, business auxiliary services. (ii) In respect of some input invoices, the old registration number of the service provider was mentioned whereas the service provider obtained a new registration. 2. Shri Vinay Jain, learned Chartered Accountant appearing on behalf of the appellant, submits that the appellant is engaged in the distribution of television channel for which various input services are received. All the services under dispute are essential service for carrying out business of broadcasting. He submits that the expenses in respect of all the services are b....

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..... CCE - 2016 (44) STR 624 (T); (vi) Health checkup: Adani Port & Special Economic Zone Ltd. vs. CST - 2016 (42) STR 1010 (T), Sitel India Ltd. vs. CCE - 2016 (43) STR 424 (T); (vii) Repair and maintenance: Adani Port & Special Economic Zone Ltd. vs. CST - 2016 (42) STR 1010 (T), Robert Bosch Engg. & Business Solutions Ltd. vs. CCE - 2017 (51) STR 329 (T), Ness Technologies (I) Pvt. Ltd. vs. CST - 2016 (41) STR 984 (T), Comm. Vault Systems (I) Pvt. Ltd. vs. CCE - 2016 (44) STR 664 (T), Lenovo India Pvt. Ltd. vs. CCE - 2017 (52) STR 63 (T); (vii) Bank charges: Jeans Knit P Ltd. vs. CC - 2011 (21) STR 460 (T). 2.1 Learned counsel submitted a chart giving a justification, nature of service and use thereof for the business of the appellant....

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....put service. Air travel agency service: In the kind of industry to which the appellant belongs, such travel increases efficiency in operations, and interactions with the customers and external business delegates/business partners for further growth of the business, thereby not just enabling value delivery but also promoting client interactions with the appellant. Business support services: The agreement between the appellant and Star India Pvt. Ltd. along with illustrative invoices have already been provided. The said services have been used for providing output service. Telephone and mobile service: As a part of the company policy, the appellant reimburses telephone expenses of employees. These expenses do not form part of the telephone....