2023 (6) TMI 545

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Falguni Gupta, Adv. For Respondent(s) -  Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Sudhershan K, Adv. Ms. Swarupama Chaturvedi, Adv. Mr. B.k. Satija, Adv. Mr. Ritwiz Rishabh, Adv. Mr. Prashant Singh I, Adv. Ms. Nisha Bagchi, Adv. ORDER The issue involved in this appeal is whether the Customs, Excise & Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t under which the amount was received all that existed on the statute book in a manner of speaking was Section 65 (104c) of the Finance Act, 1994 defines 'support service of Business or Commerce' as follows: "Section 65 (104c)- Support Services of Business or Commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarket....