https://www.taxtmi.com/caselaws?id=359988 The Tribunal ruled in favor of the appellant, holding that the services provided, including renting land and supplying machinery, did not constitute 'support services of business or commerce.' The Tribunal determined that the appellant's activities fell under 'renting of immovable property' and 'supply of tangible goods,' not falling within the definition of business support services as argued by the Revenue. Consequently, the impugned order for service tax and penalty was set aside, and the appeal was allowed in favor of the appellant. en-us Tue, 28 Nov 2017 00:00:00 +0530 Wed, 27 Jun 2018 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359988 The Tribunal ruled in favor of the appellant, holding that the services provided, including renting land and supplying machinery, did not constitute 'support services of business or commerce.' The Tribunal determined that the appellant's activities fell under 'renting of immovable property' and 'supply of tangible goods,' not falling within the definition of business support services as argued by the Revenue. Consequently, the impugned order for service tax and penalty was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359988