https://www.taxtmi.com/article/detailed?id=518 The Finance Act, 2006 defines support services of business or commerce as services ''in relation to business or commerce'' with an inclusive list (telemarketing, order processing, logistics, CRM, accounting, infrastructural support). The definition's first limb is broad and the phrases ''in relation to'' and ''in any manner'' expand coverage. Distinct from business auxiliary services, support services are provided to the receiver; services closely enabling commercial sales - such as arranging electricity transmission to deliver suitable voltage to distribution points - fall within the statutory concept and attract service tax. en-us Tue, 06 Oct 2009 00:00:00 +0530 Tue, 06 Oct 2009 07:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=518 The Finance Act, 2006 defines support services of business or commerce as services ''in relation to business or commerce'' with an inclusive list (telemarketing, order processing, logistics, CRM, accounting, infrastructural support). The definition's first limb is broad and the phrases ''in relation to'' and ''in any manner'' expand coverage. Distinct from business auxiliary services, support services are provided to the receiver; services closely enabling commercial sales - such as arranging electricity transmission to deliver suitable voltage to distribution points - fall within the statutory concept and attract service tax. Articles Service Tax Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=518