https://www.taxtmi.com/caselaws?id=336210 The Tribunal ruled in favor of the appellant, setting aside the Service Tax liability on extra charges collected from customers. It was determined that the charges for various services did not align with the definition of Business Support Services under Section 65(104c) of the Finance Act. The Tribunal upheld the appellant's argument based on a previous decision and concluded that the appellant's services did not fall under the category of Business Support Services for Service Tax liability. The appeals were allowed, providing consequential relief to the appellant. en-us Wed, 30 Nov 2016 00:00:00 +0530 Wed, 28 Dec 2016 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336210 The Tribunal ruled in favor of the appellant, setting aside the Service Tax liability on extra charges collected from customers. It was determined that the charges for various services did not align with the definition of Business Support Services under Section 65(104c) of the Finance Act. The Tribunal upheld the appellant's argument based on a previous decision and concluded that the appellant's services did not fall under the category of Business Support Services for Service Tax liability. The appeals were allowed, providing consequential relief to the appellant. Case-Laws Service Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336210