scenario and the consumer tastes and preferences etc. Further, for such services, the agreement provides a monthly retainer's fee of Rs.2,50 lakhs + reimbursement of certain costs like – Photocopying, Postage, Courier, Car hire, Video conferencing, Broadcasting, Preparation & Translation of Press Releases, Cost of Electronic Media Monitoring etc., etc. I also find that he bills have been raised in consonance with the agreement, as one of the bills, dated 28/2/2011, have been raised for organising Press Conference for launch of showroom at Hyderabad. Accordingly, I hold that the said services have been availed with respect to sales promotion, which is an eligible input service and, accordingly, the same is held to be allowable. So far, the services received with respect to tax compliances like;Filing of VAT/Income Tax Returns, the same is also held to be eligible input service as tax compliances are also essential and it is important not to make errors and make timely compliances. So far, the common area maintenance services received, the disallowance of service tax on bills etc., is concerned, the allegation is that the service tax amount is not reflected in the invoice/bills. The ld.counsel have taken me through the applicable bills, placed in the appeal file and I find that the Court below have committed mistake of fact as service tax have been duly charged and paid in the bills raised by Hyatt Hotel. Further the service tax on repair of UPS battery, is also held as eligible input service as the same is incurred to ensure uninterrupted power supply which is essential to run the business.”
