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2014 (6) TMI 731 - AT - Service TaxDemand of service tax - Business Support Services - manufacture and sale of products of the distillery unit - Held that:- The definition of 'business support service' as reproduced above, covers only services of supporting nature for the main business i.e. manufacturing, trading and service like services related to marketing etc. Appellants had undertaken the activity of manufacture and sale of products of the distillery unit itself and profit and loss also is on account of the appellants and not given any support service to M/s. Kolhapur Sugar Mills Ltd. Further we find that on the same agreement, almost for the same period, the Revenue directed M/s. Kolhapur Sugar Mills Ltd. to pay service tax under the category of franchise service vide letter dated 23rd August 2006 and M/s. Kolhapur Sugar Mills Ltd. are paying service tax under the category of franchise service regularly and this fact is not in dispute. In these circumstances, we find that the appellants had not provided any service which can be termed as 'business support service' as provided under Section 65 (104c) of the Finance Act - Decided in favour of assessee.
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