3.
Support services By Govt or Local authority: Section 65B(49) of Finance Act, 1994 provided the definition of ‘support services’.
Support services in respect of which service tax were payable by business entity receiving such services from government or local authority were as under:
"support services" means infrastructural, operational, administrative, logistic, marketing or any other support of any kind comprising functions that entities carry out in ordinary course of operations themselves but may obtain as services by outsourcing from others for any reason whatsoever and shall include advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis;"
Further, the above definition of support services has been Omitted vide the Finance Act, 2015.
In view of above, it therefore means that the definition of support services has now been further expanded and shall now include services named above as well as such services not quoted above, but falling under the general definition of support services.
Therefore, the issue raised by the department in the query above is required to be seen in light of the above developments.