CESTAT, Chennai: Input Service No Longer Includes Services for Personal Use or for Employee - (11 Mar 2022)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the definition of input service as it stood prior to April 1, 2011, in which the phrase activities relating to business was included, which had a very wide ambit and would include almost all services used for the activities of business, however, after the amendment the services for personal use or for employees has been excluded from the definition of input services.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   INPUT SERVICE  

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