https://www.taxtmi.com/caselaws?id=372266 The overseas provider's engagement to plan, organise, deliver and produce a concert was held to be Event Management Service, not Business Support Service, because the contract materials did not show any marketing assistance or operational support for the appellant's business. The specific nature of the service description prevailed over the broader business support classification. As the entire service was performed outside India, it was treated as not taxable in India. The demand was therefore held unsustainable and the appeal succeeded. en-us Thu, 29 Nov 2018 00:00:00 +0530 Wed, 17 Apr 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372266 The overseas provider's engagement to plan, organise, deliver and produce a concert was held to be Event Management Service, not Business Support Service, because the contract materials did not show any marketing assistance or operational support for the appellant's business. The specific nature of the service description prevailed over the broader business support classification. As the entire service was performed outside India, it was treated as not taxable in India. The demand was therefore held unsustainable and the appeal succeeded. Case-Laws Service Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372266