Demand unsustainable under Business Support Services in absence of outsourced services

Advertisement M Suresh Company Pvt Ltd Vs Commissioner of Service Tax (CESTAT Mumbai) CESTAT Mumbai held that as appellant had not outsourced services to the overseas entity, it cannot be said that services provided by overseas entity should be taxed under Business Support Service. Facts- The appellant is engaged in the business of manufacture and sale of cut and polished diamonds. The appellant procures the rough diamonds from the overseas supplier M/s. Diamond Trading Company Ltd. (DTC), a De-Beers Group Company, London. For procuring the said goods from the overseas entity, the appellant...