https://www.taxtmi.com/caselaws?id=793629 Services limited to receiving customer requests, connecting them with affiliated taxi drivers, and coordinating the booking did not amount to "Support Services of Business or Commerce" under Section 65(104c) of the Finance Act, 1994. The activity lacked the infrastructural or administrative assistance contemplated by the definition, and direct payment of fare to the driver reinforced that the service was only facilitative. Mere telephonic coordination, driver affiliation, and training were insufficient to bring the activity within the taxable category, so the demand could not be sustained. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793629 Services limited to receiving customer requests, connecting them with affiliated taxi drivers, and coordinating the booking did not amount to "Support Services of Business or Commerce" under Section 65(104c) of the Finance Act, 1994. The activity lacked the infrastructural or administrative assistance contemplated by the definition, and direct payment of fare to the driver reinforced that the service was only facilitative. Mere telephonic coordination, driver affiliation, and training were insufficient to bring the activity within the taxable category, so the demand could not be sustained. Case-Laws Service Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793629