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2017 (9) TMI 228 - AT - Service TaxBusiness Support Services - non-compete agreement - Held that: - there cannot be any doubt that the appellant’s action and activity of ‘entering into non-compete agreement with JSSL’ is nothing but a service covered by ‘support service of business and commerce’ as defined under Section 65(104c) read with Section 65(105) of Finance Act, 1994 and therefore, the consideration received for the said services is accordingly taxable - appeal dismissed - decided against appellant.
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