https://www.taxtmi.com/caselaws?id=798522 Language-translation services do not fall within Business Support Services merely because they are supplied to organisational clients. The residual expression "other transaction processing" in section 65(104c) of the Finance Act, 1994 must be interpreted in the context of the specifically listed business-support activities. Translating documents between languages is an independent service, rather than outsourced business support or transaction processing. Consequently, such services are not liable to service tax under the Business Support Services category. en-us Thu, 15 Jan 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798522 Language-translation services do not fall within Business Support Services merely because they are supplied to organisational clients. The residual expression "other transaction processing" in section 65(104c) of the Finance Act, 1994 must be interpreted in the context of the specifically listed business-support activities. Translating documents between languages is an independent service, rather than outsourced business support or transaction processing. Consequently, such services are not liable to service tax under the Business Support Services category. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798522