Support services

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....(105)(zzzq) Any service provided or to be provided to any person, by any other person, in relation to support services of business or commerce, in any manner; Meaning of Support Services of business or commerce - 65(104c) w.e.f. 1.5.2011 (104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customer....

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....es that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable ....