TaxTMI 
TaxTMI 
2008 (8) TMI 70
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....kar and N. Anand, Advocates, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 16/07, dated 25-7-2007 confirming the demand of Rs. 54,216/- by invoking larger period. The appellants have availed input service tax credit among other things for the function arranged for Kannada Rajyostava Day and c....
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.... by bringing in terms like accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating share registry and security etc. Learned counsel submits that expenses for shamiyana, furniture etc. arranged for the Kannada Rajyostava and also for spending money for colour photography expenses for inaugural function of Kengeri Police Station wou....
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....has not been done so and therefore, the appeals are barred by time. 2. Learned SDR submits that the activities relating to business has been amplified with the words "such as" and that the principle ejusdem generis will apply to the facts of the case. She also submits that the fact they had not declared these items for utilizing input service tax credit itself would be sufficient to invoke larger....
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....We have carefully considered the submissions made by both sides. We agree with the learned SDR that the expenses for holding Kannada Rajyostava function and for inaugural function of Kengeri Police Station cannot be considered as input service in terms of activities relating to business. The term "activities relating to business" has been amplified with the words 'such as'. 'Such as' has been expl....