TaxTMI 
TaxTMI 
2019 (5) TMI 1147
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....ckdrop of the case is that appellant has been rendering scientific and technical consultancy services. M/s. Aditya Birla Management Corporation Pvt. Ltd. (ABMCPL) is the service provider from whom appellant received services upon entering into Secondment Agreement dated 01-04-2007 on which basis services of Dr. Prashant Puri, having vast experience in the field of science and technology was extended to the appellant on secondment basis for carrying out various scientific and technical research projects in the appellant's company. Service provider ABMCPL recovered the entire cost for the services provided by Dr. Puri from the appellant including house rent for his residential accommodation and salary component, in terms of agreement that pro....
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....METAL PRESSING WORKS P.LTD. - 2010(18) STR 149(T), MULTI ORGANICS P. LTD. - 2011(21) STR 695(T), ELECTRICA ENGINEER INDIA P. LTD.-ORDER NO. A/87585/2018 DATED 10-10-2018 to support his contention and in citing judgement in the case of the Commissioner v. Macnair Exports (P) Ltd. - 2003 (152) E.L.T.A87 (S.C.), he pointed out that jurisdiction being a point of law can be raised at any stage of the proceedings. He further argued that CENVAT credit of Service Tax paid for arranging the residential facility was admissible and as par se they had not filed credit of Service Tax paid on rending of residential unit and such services upto 31-03-2011 were covered under the expression activities relating to business and hence admissible in view of Hon'....
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....vice are permissible for providing office along with office utilities etc. and not for providing residential accommodation for which he sought no interference by te Tribunal in the order passed by Commissioner (Appeals). 5. Heard from both sides and perused the case record. 6. Admittedly Dr. Puri was engaged through secondment agreement By ABMCPL and as per agreement between appellant and ABMCPL, expenditure incurred for service provided by ABMCPL is to be borne by the appellant. Meaning of secondment as given in the Cambridge Dictionary - it is a period of time, an employee is sent to work somewhere else, to increase the number of workers, to replace other worker, or to exchange experience or skills. From the dictionary meaning of second....
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....n the invoice as amount being debited to the appellants "towards rent-residence of Dr. Puri" and service category is referred as business support service. Nowhere, it is mentioned that such invoice was raised exclusively towards payment of rent and going by the invoice description, it can be said that the said expenditure of Rs. 14,08,815/- was made towards expenditure incurred for providing accommodation to Dr. Puri which may also include rent and other ancillary expenditures. It is also clearly indicated that Service Tax @ 10%, Education Cess and S.H. Education Cess @ 2% and 1% respectively were also paid by the appellant. More importantly, at page no. 54 another tax invoice is enclosed which is purely salary component of Dr. Puri paid as....