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2017 (9) TMI 231 - AT - Service TaxBusiness Support Services - cleaning of coaches/toilets of trains as well as supply of bed rolls to passengers - Held that: - the supply of bed rolls as well as cleaning of coaches and toilets of trains are not covered within the meaning of support services of business or commerce. The services have been rendered by the appellant to the passengers on behalf of IRCTC/Indian railways - such services are more appropriately classifiable under business auxiliary services under the category of “Customer care services provided on behalf of the client" under section 65(11) of the Finance Act 1994 - appeal allowed - decided in favor of appellant.
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