https://www.taxtmi.com/caselaws?id=359840 An inclusive service-tax entry must be confined to cognate outsourced support functions such as customer management, logistics, processing or infrastructural support, so activities like permitting contractors to run bars, sell eatables and collect empty bottles were outside 'Support Service of Business or Commerce' before 30.06.2012. Under the negative list regime from 01.07.2012, the same activities were treated as taxable consideration because they were not sovereign or statutory functions, and the later amendment to the Tamil Nadu liquor vending rules operated only from 29.03.2013. Penalties under Sections 77 and 78 were not sustained because the dispute involved a shifting tax regime and contested liability. en-us Tue, 03 Apr 2018 00:00:00 +0530 Wed, 28 May 2025 17:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359840 An inclusive service-tax entry must be confined to cognate outsourced support functions such as customer management, logistics, processing or infrastructural support, so activities like permitting contractors to run bars, sell eatables and collect empty bottles were outside 'Support Service of Business or Commerce' before 30.06.2012. Under the negative list regime from 01.07.2012, the same activities were treated as taxable consideration because they were not sovereign or statutory functions, and the later amendment to the Tamil Nadu liquor vending rules operated only from 29.03.2013. Penalties under Sections 77 and 78 were not sustained because the dispute involved a shifting tax regime and contested liability. Case-Laws Service Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359840