Business Support Service demand fails where no taxable consideration was received under the marketing agency arrangement.

Service tax could not be demanded under Business Support Service where the records showed that no amount had been received under the marketing agency agreement. On that factual foundation, the alleged taxable consideration, including reimbursed freight, was absent, so the demand failed and the impugned order was set aside in favour of the assessee.

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Issues: Whether service tax could be demanded from the assessee under the category of Business Support Service on the amount stated to have been received towards marketing and consignment agency services, including reimbursed freight.

Analysis: The Tribunal noted the report from the Commissioner, Jamshedpur, and the records showing that the assessee had not received any amount towards the marketing agency agreement. On that factual foundation, the basis for treating the amount as taxable consideration for Business Support Service was absent, and the demand could not be sustained.

Conclusion: The demand of service tax was not sustainable and the impugned order was set aside in favour of the assessee.

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