https://www.taxtmi.com/caselaws?id=248827 An arrangement where the appellants took over a distillery unit, paid fixed consideration for use of infrastructure, and manufactured and sold goods on their own account was not business support service under the Finance Act, 1994. The activity was held to be the undertaking of the business itself, with profit and loss borne by the appellants, rather than the provision of supporting managerial, logistical, customer-related, or infrastructural services to another party. The absence of consideration for any supporting service, together with the Revenue's own treatment of the agreement as franchise service, reinforced that business support service was not attracted and the service tax demand was unsustainable. en-us Tue, 20 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248827 An arrangement where the appellants took over a distillery unit, paid fixed consideration for use of infrastructure, and manufactured and sold goods on their own account was not business support service under the Finance Act, 1994. The activity was held to be the undertaking of the business itself, with profit and loss borne by the appellants, rather than the provision of supporting managerial, logistical, customer-related, or infrastructural services to another party. The absence of consideration for any supporting service, together with the Revenue's own treatment of the agreement as franchise service, reinforced that business support service was not attracted and the service tax demand was unsustainable. Case-Laws Service Tax Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248827