https://www.taxtmi.com/caselaws?id=775472 The CESTAT Kolkata held that the supply of electricity and water to FSNL and GMGL constitutes a sale of goods, not a business support service, and thus is not subject to service tax. The tribunal rejected the classification of these supplies as taxable services, noting that business support services involve outsourced activities normally performed by the business itself, which was not the case here. Additionally, demands based on provisions deleted post-01.07.2012 were found unsustainable, as the appellant had discharged service tax under the correct category after that date. Consequently, the confirmed service tax demand for the period 2007-08 to 2014-15 was set aside and the appeal allowed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775472 The CESTAT Kolkata held that the supply of electricity and water to FSNL and GMGL constitutes a sale of goods, not a business support service, and thus is not subject to service tax. The tribunal rejected the classification of these supplies as taxable services, noting that business support services involve outsourced activities normally performed by the business itself, which was not the case here. Additionally, demands based on provisions deleted post-01.07.2012 were found unsustainable, as the appellant had discharged service tax under the correct category after that date. Consequently, the confirmed service tax demand for the period 2007-08 to 2014-15 was set aside and the appeal allowed. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775472