https://www.taxtmi.com/highlights?id=62442 Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas - prior to 01.07.2012 - in the present case the Appellant assessee has not undertaken any service activity for the customer/buyer by installing fixed facilities. Therefore, no question of outsourcing of any activity by the customer/buyer to the Appellant assessee arises in this case. Thus, charges received by the Appellant-assessee in respect of fixed facility are outside the preview of the Business Support Services. - AT en-us Tue, 15 Mar 2022 12:02:49 +0530 Tue, 15 Mar 2022 12:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62442 Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas - prior to 01.07.2012 - in the present case the Appellant assessee has not undertaken any service activity for the customer/buyer by installing fixed facilities. Therefore, no question of outsourcing of any activity by the customer/buyer to the Appellant assessee arises in this case. Thus, charges received by the Appellant-assessee in respect of fixed facility are outside the preview of the Business Support Services. - AT Highlights Service Tax Tue, 15 Mar 2022 12:02:49 +0530 https://www.taxtmi.com/highlights?id=62442