https://www.taxtmi.com/article/detailed?id=6024 Section 65B(49) defines support services as infrastructural, operational, administrative, logistic, marketing or any other support functions ordinarily performed in-house but obtainable by outsourcing, expressly including advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis. Government sovereign actions are excluded, yet services by government security agencies fall within the definition and attract reverse-charge liability; the Finance Act, 2012 expanded this scope beyond the earlier business-process list. en-us Wed, 21 Jan 2015 08:13:57 +0530 Wed, 21 Jan 2015 08:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6024 Section 65B(49) defines support services as infrastructural, operational, administrative, logistic, marketing or any other support functions ordinarily performed in-house but obtainable by outsourcing, expressly including advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis. Government sovereign actions are excluded, yet services by government security agencies fall within the definition and attract reverse-charge liability; the Finance Act, 2012 expanded this scope beyond the earlier business-process list. Articles Service Tax Wed, 21 Jan 2015 08:13:57 +0530 https://www.taxtmi.com/article/detailed?id=6024