https://www.taxtmi.com/caselaws?id=350658 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of "Support services of business or commerce" under Section 65(104c) of the Finance Act, 1994 for service tax liability on renting equipment. The appellant's activity of providing equipment on rent without involvement in the client's business operations was deemed not to fall under the taxable category of Business Support Service (BSS). The Tribunal concluded that the service tax demand could not be sustained as the appellant's actions did not constitute providing infrastructural support services, ultimately setting aside the tax demand in favor of the appellant. en-us Tue, 07 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350658 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of "Support services of business or commerce" under Section 65(104c) of the Finance Act, 1994 for service tax liability on renting equipment. The appellant's activity of providing equipment on rent without involvement in the client's business operations was deemed not to fall under the taxable category of Business Support Service (BSS). The Tribunal concluded that the service tax demand could not be sustained as the appellant's actions did not constitute providing infrastructural support services, ultimately setting aside the tax demand in favor of the appellant. Case-Laws Service Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350658