Operational or administrative assistance or infrastructural support falls within Business Support Service

Hindalco Industries Limited Vs Commissioner Of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that providing operational or administrative assistance in any manner or providing infrastructural support service or managing distribution and logistics service, fall within the ambit of ‘Business Support Service’. Facts- M/s. Aditya Birla Management Corporation Pvt. Ltd (ABMCPL) provides common facilities to group companies in the area of consultancy, human resources, legal advice, management, logistics, infrastructure support, business strategic planning, research & development, auditi...