https://www.taxtmi.com/caselaws?id=442017 Services performed under the agreements were taxable as Business Auxiliary Service because the contract and transaction structure showed support for the principal's core business activity. The offer letter and agreements covered distribution and logistics management, business promotion support, customer evaluation, purchase order processing, fulfilment, and delivery tracking; they did not establish separate administrative functions or independent consideration for Business Support Service. The percentage-based remuneration linked to the principals' transactions further confirmed that the work was part of the principal business support chain. The nomenclature used in the books of account was not decisive, and the services were therefore treated as taxable for the relevant period. en-us Mon, 21 Aug 2023 00:00:00 +0530 Wed, 23 Aug 2023 09:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442017 Services performed under the agreements were taxable as Business Auxiliary Service because the contract and transaction structure showed support for the principal's core business activity. The offer letter and agreements covered distribution and logistics management, business promotion support, customer evaluation, purchase order processing, fulfilment, and delivery tracking; they did not establish separate administrative functions or independent consideration for Business Support Service. The percentage-based remuneration linked to the principals' transactions further confirmed that the work was part of the principal business support chain. The nomenclature used in the books of account was not decisive, and the services were therefore treated as taxable for the relevant period. Case-Laws Service Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442017