Service Tax – Security Services provided at residential quarters of workers is not input service

 In the present case, the act of providing residential quarters by the manufacturer to its employees was voluntary. Providing further security service in such residential quarters was also an act voluntary in nature. No connection between the security service provided by the manufacturer in the residential quarters maintained for the workers as having any direct or indirect relation in the activity of manufacture of the final product. Revenue Appeal allowed IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 328 of 2010 COMMISSIONER OF CENTRAL EXCISE & CUSTOMS Vs M/s. GUJARAT HEAVY...