Revenue Authorities Fail to Prove Purpose of Business Support Services; Demand Set Aside Due to Lack of Evidence.

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....Business support services (BSS) - In the absence of any knowledge as to what are the purposes for which the service was used, how one can reach a conclusion that the service received by the customers of the appellant could be one of the various services listed under support service of business or commerce is difficult to imagine - revenue failed to prove - demand set aside - AT....