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TMI Blog2017 (9) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity of ‘entering into non-compete agreement with JSSL’ is nothing but a service covered by ‘support service of business and commerce’ as defined under Section 65(104c) read with Section 65(105) of Finance Act, 1994 and therefore, the consideration received for the said services is accordingly taxable - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... eeing not to sell the goods to Tata Motors Ltd. and such 'support services' are covered and taxable under the category of 'support services of business or commerce' under Section 65(105)(zzzq) read with Section 65(104c) of Finance Act, 1994. (iii) The department confirmed the service tax demand by the impugned order. Therefore, the appellant is in appeal before the Tribunal. 3. With the backgrou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation -For the purposes of this clause, the expression "in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 65(104c) and the corresponding taxable service of 65(105)(zzzq) of the Finance Act. Had there been no support, the appellant would not have got non-compete agreement fee of ₹ 5 crores. This non-compete agreement fee of ₹ 5 crores is the consideration for the support service provided to the business and commercial activities of JSSL, who is otherwise a competitor of the appellant as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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