https://www.taxtmi.com/caselaws?id=785406 Characterisation of infrastructure and related activities supplied to cement manufacturers as 'Business Support Services' was examined against the prohibition on simultaneous levy of service tax and excise duty; the tribunal relied on prior bench precedents holding that such infrastructure support does not sustain a service tax demand under the support service rubric, resulting in annulment of contested tax demands. Precedential weight of earlier tribunal decisions was applied to set aside the impugned orders and allow relief to the taxpayer with consequential relief as per law. en-us Thu, 22 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785406 Characterisation of infrastructure and related activities supplied to cement manufacturers as 'Business Support Services' was examined against the prohibition on simultaneous levy of service tax and excise duty; the tribunal relied on prior bench precedents holding that such infrastructure support does not sustain a service tax demand under the support service rubric, resulting in annulment of contested tax demands. Precedential weight of earlier tribunal decisions was applied to set aside the impugned orders and allow relief to the taxpayer with consequential relief as per law. Case-Laws Service Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785406