https://www.taxtmi.com/caselaws?id=781130 The dominant issue was whether the appellant's activities-evaluation of prospective garment manufacturers, processing purchase orders, customer management, tracking delivery schedules, and managing distribution/logistics-were classifiable as Business Support Service (BSS) or Business Auxiliary Service (BAS) under the Finance Act, 1994. Applying Section 65(104c), the Tribunal held that "support services of business or commerce" specifically covers these enumerated functions, whereas Section 65(19) defining BAS is residual and general; therefore, classification lay under the specific taxable category of BSS without resort to Section 65A(2). Having found the services were rendered to foreign clients and consideration was received in convertible foreign exchange, the Tribunal treated them as export of service and held no service tax was payable, setting aside the demand and allowing the appeal. en-us Tue, 15 Jul 2025 00:00:00 +0530 Wed, 31 Dec 2025 15:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781130 The dominant issue was whether the appellant's activities-evaluation of prospective garment manufacturers, processing purchase orders, customer management, tracking delivery schedules, and managing distribution/logistics-were classifiable as Business Support Service (BSS) or Business Auxiliary Service (BAS) under the Finance Act, 1994. Applying Section 65(104c), the Tribunal held that "support services of business or commerce" specifically covers these enumerated functions, whereas Section 65(19) defining BAS is residual and general; therefore, classification lay under the specific taxable category of BSS without resort to Section 65A(2). Having found the services were rendered to foreign clients and consideration was received in convertible foreign exchange, the Tribunal treated them as export of service and held no service tax was payable, setting aside the demand and allowing the appeal. Case-Laws Service Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781130