https://www.taxtmi.com/caselaws?id=368118 Freight and delivery charges retained by a manufacturer for arranging transport of excisable goods to buyers' premises were held not to be taxable as Business Support Service. The transport arrangement was only incidental to delivery of duty-paid goods under the sale transaction, and the invoices did not show any separate service provider-service receiver relationship. Because the activity merely facilitated supply and did not amount to supporting the buyer's business, the service tax demand was unsustainable. The impugned order was set aside and the appeal was allowed. en-us Mon, 07 May 2018 00:00:00 +0530 Wed, 13 Feb 2019 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368118 Freight and delivery charges retained by a manufacturer for arranging transport of excisable goods to buyers' premises were held not to be taxable as Business Support Service. The transport arrangement was only incidental to delivery of duty-paid goods under the sale transaction, and the invoices did not show any separate service provider-service receiver relationship. Because the activity merely facilitated supply and did not amount to supporting the buyer's business, the service tax demand was unsustainable. The impugned order was set aside and the appeal was allowed. Case-Laws Service Tax Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368118