https://www.taxtmi.com/caselaws?id=4720 Support services rendered to HPCL through a retail outlet were treated on a prima facie view as Business Auxiliary Services and therefore potentially liable to service tax for the relevant period. The Tribunal noted that HPCL marketed its products directly while the applicant provided ancillary operational support, and found those activities to fall within the apparent scope of taxable service for stay purposes. Considering the applicant's status as a small-scale operator and difficulty in arranging funds, the Tribunal granted conditional interim relief: a specified pre-deposit was ordered within the time allowed, and on compliance the balance demand and penalties were waived for recovery purposes and stay of recovery was extended. en-us Fri, 11 Apr 2008 00:00:00 +0530 Thu, 24 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4720 Support services rendered to HPCL through a retail outlet were treated on a prima facie view as Business Auxiliary Services and therefore potentially liable to service tax for the relevant period. The Tribunal noted that HPCL marketed its products directly while the applicant provided ancillary operational support, and found those activities to fall within the apparent scope of taxable service for stay purposes. Considering the applicant's status as a small-scale operator and difficulty in arranging funds, the Tribunal granted conditional interim relief: a specified pre-deposit was ordered within the time allowed, and on compliance the balance demand and penalties were waived for recovery purposes and stay of recovery was extended. Case-Laws Service Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4720