https://www.taxtmi.com/highlights?id=70867 Demand of service tax - support services of business or commerce or not - when the appellant merely trades in space on ships, it would not be providing any service and so no service tax can levied upon the appellant. It has, therefore, to be held that the Commissioner was not justified in confirming the demand. - AT en-us Thu, 13 Jul 2023 08:19:59 +0530 Thu, 13 Jul 2023 08:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70867 Demand of service tax - support services of business or commerce or not - when the appellant merely trades in space on ships, it would not be providing any service and so no service tax can levied upon the appellant. It has, therefore, to be held that the Commissioner was not justified in confirming the demand. - AT Highlights Service Tax Thu, 13 Jul 2023 08:19:59 +0530 https://www.taxtmi.com/highlights?id=70867