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Documents citing M/S. Toyota Kirloskar Motor Ltd vs Commissioner Of Central Excise on 8 August, 2012

M/S C. Cubed Solutions Pvt. Ltd vs Commissioner Of Central Excise on 10 August, 2012

7. The learned consultant appearing for the assessee submits that the assessee is involved in export of services. The entire input services utilized by them relate to manpower employed by them and computer related facilities. To recruit manpower, they have given advertisement and the same should be considered as input services. They have also hired some furniture for use in their office and the same should be treated as input service. Similarly, the housekeeping service is part and parcel of the business activity and the same should be treated as input service in relation to the service exported by them. An amount of Rs. 153/- relates to clearing & forwarding service which was used in relation to import of computer and computer related equipments. The learned consultant relied on the judgement of Karnataka High Court in the case of Toyota Kirloskar Motor Pvt. Ltd. Vs. Commissioner of Central Excise, LTU, Bangalore, reported in 2011 (23) S.T.R. 444 (Kar.).
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