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    <title>2015 (12) TMI 93 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal ruled in favor of the Assessee, stating that the services provided did not fall under the taxable category of &#039;Business Support Service&#039; as argued by the Revenue. The Tribunal found that the Assessee&#039;s activities in managing the business for M/s. Kolhapur Sugar Mills Ltd. did not constitute taxable services under section 65 of the Finance Act, 1994. The Tribunal upheld its decision, emphasizing that the Assessee&#039;s role in conducting the main business activities for M/s. KSM did not warrant the payment of service tax under the &#039;Business Support Service&#039; classification. The Revenue&#039;s appeal was dismissed.</description>
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    <pubDate>Mon, 23 Nov 2015 00:00:00 +0530</pubDate>
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      <title>2015 (12) TMI 93 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=268789</link>
      <description>The Tribunal ruled in favor of the Assessee, stating that the services provided did not fall under the taxable category of &#039;Business Support Service&#039; as argued by the Revenue. The Tribunal found that the Assessee&#039;s activities in managing the business for M/s. Kolhapur Sugar Mills Ltd. did not constitute taxable services under section 65 of the Finance Act, 1994. The Tribunal upheld its decision, emphasizing that the Assessee&#039;s role in conducting the main business activities for M/s. KSM did not warrant the payment of service tax under the &#039;Business Support Service&#039; classification. The Revenue&#039;s appeal was dismissed.</description>
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      <pubDate>Mon, 23 Nov 2015 00:00:00 +0530</pubDate>
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