https://www.taxtmi.com/caselaws?id=394695 The Tribunal set aside the lower authorities' decisions in a case involving the demand of Service Tax for 'Business Support Services'. The Tribunal ruled that the services provided did not fall under the category of 'support service of business or commerce' as defined in the Finance Act, 1994. They held that such services should be of a supporting nature for main business activities like marketing and logistics, not for renting machinery or equipment. Consequently, the penalties imposed on the appellants for non-filing of returns and other violations were overturned, and the appeal was allowed. en-us Tue, 22 Oct 2019 00:00:00 +0530 Wed, 22 Apr 2020 10:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394695 The Tribunal set aside the lower authorities' decisions in a case involving the demand of Service Tax for 'Business Support Services'. The Tribunal ruled that the services provided did not fall under the category of 'support service of business or commerce' as defined in the Finance Act, 1994. They held that such services should be of a supporting nature for main business activities like marketing and logistics, not for renting machinery or equipment. Consequently, the penalties imposed on the appellants for non-filing of returns and other violations were overturned, and the appeal was allowed. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394695