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2017 (9) TMI 784 - AT - Service TaxBusiness Support Services - reverse charge mechanism - guarantee provided by the Government of India to Neyveli Lignite Corporation (NLC) - Held that: - When the meaning of the term “support services of business or commerce” is read it throws light that the provider of service of the nature and description aforesaid should have been engaged in the provision of that service which would support the service recipient - Guarantee as is understood in the economic world is an undertaking given by a guarantor to secure a financial commitment which is the scope of banking and financial service. The Govt. is neither a banker nor a financial service provider - appeal dismissed - decided against Revenue.
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