Tribunal Rules Activity Exempt from Service Tax for Business Support Services, No Errors Found in Order Issued.

Interpretation of statute - scope of Support Services of Business or Commerce - The Tribunal which is the last fact finding authority in the hierarchy of authorities under the provisions of the Act had examined the facts and concluded that the nature of activity cannot be construed within the ambit of service tax. Thus, there is no error in the order passed by the Tribunal. - HC .....

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