TaxTMI 
TaxTMI 
2019 (3) TMI 1485
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.... clearing and forwarding services rendered by M/s. TVS Logistics Ltd., facility services rendered by M/s. G4S Facility Services, cleaning services rendered by M/s. Updates Services Pvt. Ltd. The appellant had availed credit on these input services. Department was of the view that the services are not eligible for credit as they do not qualify the definition of input services. Show cause notices were issued proposing to deny the credit along with interest and also for imposing penalties. After due process of law, the original authority confirmed major part of the credit disallowed along with interest and imposed penalties. In appeal, Commissioner (Appeals) allowed the credit on certain services. The appellant approached the Tribunal and vide....
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....eed not specify any classification of service and all service provided which does not fall in the negative list is subject to levy of service tax. Therefore, classification of service cannot be taken into account on mere description of the services given in the agreement. Since the annexure shows that the charges were paid by the appellant to the service provider on the basis of man hours, it has to be construed that the services availed was for manpower recruitment or supply agency service. He therefore argued that the credit has been rightly availed by the appellant. 3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order. He adverted to page 212 of the appeal memorandum which shows the detail of the services stat....
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....ure to the agreement shows that the payment is based on man hours of the work. So also it is stated that in case the manpower works on Sundays and holidays, they have to pay charges on pro-rata basis. So also when additional manpower is required, charges is to be paid on pro-rata. Further, in page 202 of the appeal memorandum a letter issued by Lenovo to G4S Facility Services dated 30.8.2007 is enclosed. This is a letter of amendment of the Annexure I of the agreement. It is stated in this letter that five more headcounts to G4S Facility Services are to be added and the salary of the receptionist post is to be increased. Thus, it is seen that Lenovo has requested for increase of headcounts (person). The requirement of such manpower is for c....