https://www.taxtmi.com/caselaws?id=369749 Activity involving scrap and slag removal, segregation, cleaning, transportation and allied operations for steel manufacturers was held not to fall within Business Support Service under Section 65(105)(zzzq) of the Finance Act, 1994. The service was not closely analogous to the statutory examples of customer-related services, logistics, accounting, marketing assistance, infrastructural support or transaction processing, so the levy of service tax under Section 66 could not be sustained. The analysis also states that saleability of the scrap, use of heavy machinery and labour, or tax treatment of another assessee did not change the true character of the service for classification purposes. en-us Thu, 27 Sep 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369749 Activity involving scrap and slag removal, segregation, cleaning, transportation and allied operations for steel manufacturers was held not to fall within Business Support Service under Section 65(105)(zzzq) of the Finance Act, 1994. The service was not closely analogous to the statutory examples of customer-related services, logistics, accounting, marketing assistance, infrastructural support or transaction processing, so the levy of service tax under Section 66 could not be sustained. The analysis also states that saleability of the scrap, use of heavy machinery and labour, or tax treatment of another assessee did not change the true character of the service for classification purposes. Case-Laws Service Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369749