2014 (6) TMI 524

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..... vices’ only from 1.5.2011 when the words ‘operational or administrative assistance in any manner’ were included in the definition of ‘business support services’. It is his submission that services provided by the appellant would clearly come under this category and after 1.4.2011, the appellant is paying service tax under this category. - In view of the clarification issued by the Board while cons .....

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..... 20/- along with interest has been demanded for the period October 2008 to May 2010. Penalty under Sections 77 78 of the Finance Act, 1994 has also been imposed on the appellant. The demand has been made on the ground that the appellant is liable to pay service tax on the space provided by them to M/s Shri Sai Transport Courier Pvt. Ltd. for transportation of parcels, goods and operation of cou .....

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..... 1-TRU dated 28.2.2011 and submits that the services provided by the appellant would come under the category of business support services only from 1.5.2011 when the words operational or administrative assistance in any manner were included in the definition of business support services . It is his submission that services provided by the appellant would clearly come under this category and af .....

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