2017 (9) TMI 784

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....indarajan, AC (AR) For The respondent : Shri Ms. Sweta Giridar, Adv. Per: D.N. Panda, Revenue being aggrieved by the order passed by the ld. Commissioner dropping the allegation in the SCN which alleged that the guarantee provided by the Government of India to Neyveli Lignite Corporation (NLC) was a Business Support Service, which was liable to be taxed on reverse charge mechanism under Section....

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.... covered thereunder. For convenience of reading, the definition of the term "Business support service" reading as under is reproduced below:- "Section 65 B (49)" Support services of business or commerce: "support services" means infrastructural, operational administrative, logistic, marketing or any other support of any kind comprising functions that entitles carry out in ordinary course of op....