https://www.taxtmi.com/caselaws?id=361960 Outsourced supply, laundering and resupply of bed rolls to railway passengers was treated as customer care service under Business Auxiliary Service because the activity was passenger support performed on behalf of the Railways, which were the client. The absence of technical or professional elements did not exclude the service from the charge. Section 99 of the Finance Act, 2013 was held inapplicable because the exemption for services provided by Indian Railways did not extend to an independent contractor rendering the service on their behalf. The service tax demands were sustained and the appeals failed. en-us Mon, 12 Feb 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361960 Outsourced supply, laundering and resupply of bed rolls to railway passengers was treated as customer care service under Business Auxiliary Service because the activity was passenger support performed on behalf of the Railways, which were the client. The absence of technical or professional elements did not exclude the service from the charge. Section 99 of the Finance Act, 2013 was held inapplicable because the exemption for services provided by Indian Railways did not extend to an independent contractor rendering the service on their behalf. The service tax demands were sustained and the appeals failed. Case-Laws Service Tax Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361960