https://www.taxtmi.com/caselaws?id=369828 The Tribunal ruled in two cases involving the taxability of services provided for spot billing and maintenance of accounts. In the first case, the Tribunal set aside the demand for service tax, holding that the activities constituted "Support Service of Business or Commerce" and not business auxiliary service, aligning with a previous High Court decision. In the second case, the Tribunal upheld the tax classification under "Support Service of Business or Commerce," dismissing the appeal and affirming that the services were not liable to service tax before the relevant provision was introduced. en-us Wed, 26 Sep 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369828 The Tribunal ruled in two cases involving the taxability of services provided for spot billing and maintenance of accounts. In the first case, the Tribunal set aside the demand for service tax, holding that the activities constituted "Support Service of Business or Commerce" and not business auxiliary service, aligning with a previous High Court decision. In the second case, the Tribunal upheld the tax classification under "Support Service of Business or Commerce," dismissing the appeal and affirming that the services were not liable to service tax before the relevant provision was introduced. Case-Laws Service Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369828