https://www.taxtmi.com/caselaws?id=294827 Transportation of goods on buses, including luggage booking charges, did not fall within business support services because it was not a service rendered in relation to business or commerce in the statutory sense, and the demand on that component was set aside. The bus contract booking demand could not be finally sustained where the adjudication order confirmed a higher amount than that proposed in the show cause notice and the exemption claim required reconsideration; that part was remanded for fresh re-determination. The uncontested ticket booking demand was maintained. The result was partial relief, deletion of the luggage booking demand, remand of the disputed contract booking demand, and confirmation of the admitted liability. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 05 May 2021 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294827 Transportation of goods on buses, including luggage booking charges, did not fall within business support services because it was not a service rendered in relation to business or commerce in the statutory sense, and the demand on that component was set aside. The bus contract booking demand could not be finally sustained where the adjudication order confirmed a higher amount than that proposed in the show cause notice and the exemption claim required reconsideration; that part was remanded for fresh re-determination. The uncontested ticket booking demand was maintained. The result was partial relief, deletion of the luggage booking demand, remand of the disputed contract booking demand, and confirmation of the admitted liability. Case-Laws Service Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294827