Classification of services - Whether providing space on roof for ...

Roof Space Rental for Parcel Storage Not a "Business Support Service," Tribunal Rules.

May 20, 2024

Case Laws     Service Tax     AT

Classification of services - Whether providing space on roof for transportation of parcels/goods can be considered as "Business Support Service" by the Department? - The Tribunal examined the agreement terms and found that the primary activity of the appellant was to provide open space for storage of parcels at bus depots. The Tribunal noted that the appellant charged a license fee for this space, and the responsibility for managing the parcels rested with the company. It was held that this activity did not qualify as "Business Support Service."

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