https://www.taxtmi.com/caselaws?id=774861 CESTAT New Delhi dismissed the appeal regarding service tax on business support services. The appellant claimed exemption arguing the transaction involved sale of developmental rights constituting immovable property, thus outside service tax purview. However, CESTAT held the arrangement was actually outsourcing of business support services, not genuine transfer of development rights. The tribunal found appellants intentionally mischaracterized the transaction to evade service tax, justifying invocation of extended limitation period. Service tax demand was confirmed as the services rendered fell under taxable business support services category. en-us Fri, 11 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 11:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774861 CESTAT New Delhi dismissed the appeal regarding service tax on business support services. The appellant claimed exemption arguing the transaction involved sale of developmental rights constituting immovable property, thus outside service tax purview. However, CESTAT held the arrangement was actually outsourcing of business support services, not genuine transfer of development rights. The tribunal found appellants intentionally mischaracterized the transaction to evade service tax, justifying invocation of extended limitation period. Service tax demand was confirmed as the services rendered fell under taxable business support services category. Case-Laws Service Tax Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774861