https://www.taxtmi.com/caselaws?id=752838 Permitting use of bus roof space for carriage of parcels, and open depot space for storage, was treated as a space-hiring arrangement rather than Business Support Service because the appellant did not handle booking, transit, delivery, loading, unloading, insurance, staffing, logistics, or customer management. The activity therefore did not fall within the statutory scope of Business Support Service. Clause 22(b) of Notification No. 25/2012-ST was also applied on the footing that the space was given on hire to a goods transport agency for transportation of goods, so the transaction was considered exempt from service tax. en-us Fri, 17 May 2024 00:00:00 +0530 Mon, 20 May 2024 08:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752838 Permitting use of bus roof space for carriage of parcels, and open depot space for storage, was treated as a space-hiring arrangement rather than Business Support Service because the appellant did not handle booking, transit, delivery, loading, unloading, insurance, staffing, logistics, or customer management. The activity therefore did not fall within the statutory scope of Business Support Service. Clause 22(b) of Notification No. 25/2012-ST was also applied on the footing that the space was given on hire to a goods transport agency for transportation of goods, so the transaction was considered exempt from service tax. Case-Laws Service Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752838