https://www.taxtmi.com/caselaws?id=464901 CESTAT Kolkata allowed the appeal, holding that the appellant's cost-sharing arrangements for township and common facilities (transport, utilities, medical, education, housekeeping, HR, etc.) did not qualify as "business support service" prior to 01.05.2011, since the statutory scope then covered only "operational assistance for marketing." The Tribunal applied the "pure agent" principle, noting the appellant merely recovered actual costs paid to third-party vendors for group entities. It further held the situation to be revenue neutral, as any service tax paid would be fully available as CENVAT credit to group companies. The Show Cause Notice, issued by invoking the extended period, was held time-barred. The impugned order was set aside. en-us Wed, 22 May 2024 00:00:00 +0530 Fri, 21 Nov 2025 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464901 CESTAT Kolkata allowed the appeal, holding that the appellant's cost-sharing arrangements for township and common facilities (transport, utilities, medical, education, housekeeping, HR, etc.) did not qualify as "business support service" prior to 01.05.2011, since the statutory scope then covered only "operational assistance for marketing." The Tribunal applied the "pure agent" principle, noting the appellant merely recovered actual costs paid to third-party vendors for group entities. It further held the situation to be revenue neutral, as any service tax paid would be fully available as CENVAT credit to group companies. The Show Cause Notice, issued by invoking the extended period, was held time-barred. The impugned order was set aside. Case-Laws Service Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464901