2011 (10) TMI 455

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..... at: of definition of business support service, and explanation attached thereto, which clarifies expression “infrastructural support services” meaning thereby as inclusive of providing office alongwith other utilities and facilities, which is not the case here - Petition is allowed - ST/319/2011-Cus - ST/739/2011(PB) - Dated:- 18-10-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENT .....

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..... ibid. 2. After hearing both sides, duly represented by Shri Poojan Malhotra, learned Advocate for the appellants and Shri K.K. Jaiswal, learned SDR for the Revenue, we find that the services renting of immovable property were specifically introduced under Section 65(90a) with effect from 1-6-2007 and Supply of Tangible Goods Services were introduced from 16-5-2008, vide Section 65(105)(zzzzj .....

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