Support services of business or commerce expanded to include operational and administrative assistance, clarifying taxable scope under service tax.

Service tax applies to support services of business or commerce, covering activities such as telemarketing, order processing and fulfilment, delivery tracking, logistics management, customer relationship management, accounting and transaction processing, customer service and pricing policy formulation, and infrastructural support services including provision of office space with utilities, reception, secretarial, internet and telecom facilities, pantry and security; the scope was broadened to include operational and administrative assistance and administrative circular guidance supersedes earlier technical clarifications.

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