three items as used by the appellants in providing
telecommunication services are either capital goods within the meaning of Rule ... output services. It is submitted that the goods in questions have been received by
the appellant who has provided output services viz. Telecommunication services
Services,
4. Commercial Training and
Coaching Services,
5 Courier Services,
6. Erection, Commissioning
and Installation Services,
7. Event Management Services, 8. General Insurance Services ... Services,
5. Telecommn.
Services.
1. Advertising Agency
Services,
2. Banking and Other
Financial Services,
3. Cargo Handling Services, 4. Manpower Recruitment
and Supply Agency
Services
cards in the course of rendering services
under the category of telecommunication services, a
investigation was undertaken by the officers of Service
Tax Commissionerate Mumbai ... rendered in form of sale of SIM
card under category of Telecommunication
Services for the period from 1.04.2007 to
31.03.2012;
ii. During period prior
issues including the scope and
classification of taxable services, valuation of taxable services,
export of services, services received from outside India also fall
within ... issues including the scope and classification of taxable
services, valuation of taxable services, export of services,
services received from outside India, scope of
exemptions
credit will
not change. It was argued that credit of input services cannot be denied on
the ground of immovability which is an irrelevant factor ... that altitude to
generate uninterrupted frequency.
15. Counsel submitted that telecommunication services cannot be
provided without towers and shelters and that the necessity test
case are that the appellant is engaged in providing Telecommunication Services and other related services in various States. In Appeal No. ST/28521/2013 ... under Chapter 85. As the SIM cards are used for providing Telecommunication Services, hence it is inputs and not capital goods. However, adjudicating authority passed
Management, Maintenance or Repair Services
Pest Control services and fumigation treatment services are used in relation to house-keeping services, ensuring hygienic, clean and germ ... activity is in relation to business. Therefore CENVAT credit was available.
Telecommunication Services
Telecommunication Services
Mobile services are used by employees of the company
business of providing telecom services under the category
'telecommunication services' within the telecom circles of Mumbai. It
VRD 5 of 22
::: Uploaded ... fitted
into the tower and shelter to provide
telecommunication services and therefore, they
qualify as inputs under Rule 2(k);
(f) that it is impossible
consultancy services
g) Telecommunication services h) AMC
i) ISD challans-Rs. 25,52,271/-
a) Business Auxiliary services
b) Courier services
c) Fleet Rent ... Management consultancy services
These services are used in relation to business processes and operations
Xilinx India technology services
involved in telecommunication business. The appellants are registered with the department for discharging service tax under telecommunication services.
2. The first dispute in these appeals ... input services also. Further, on other input services, he submitted that they appellants have not established direct nexus of these services to the telecom service
