2016 (1) TMI 738

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..... horities are incorrect as the definition of Business Support Services as per section 65(104c) of the Finance Act - Demand is unsustainable and liable to be set aside - Decided in favor of assessee. - Appeal No. ST/338/2012 - Final Order No. A/85263/2016-WZB/STB - Dated:- 31-12-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Sagar Shah, CA with Shri K K .....

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..... y of Business Support Services except for actual RTO registration charges. The first appellate authority has recorded the findings that the appellant by extending these services rendered to build a strong supportive relationship with people and more so with the customers get covered under the category of Business Support Services and covered directly in relation to their main business of sales of .....

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..... For the purposes of this clause, the expression infrastructural support services includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security; It can be seen from the above reproduced definition that the said definition covers services which are rendered as i .....

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