No service tax prior to 01/05/2011 on operational & administrative assistance under BSS category

NCR Corporation India Private Limited Vs Commissioner Of Central Tax (CESTAT Bangalore) Conclusion: Since the definition of Business Support Service was amended w.e.f. 01.05.2011 to include ‘operational or administrative assistance in any manner’ hence, the services in relation to operational and administrative assistance could only be taxed post the said amendment and not before that. Held: Assessee-company were engaged in the manufacturing, trading and maintenance of Automated Teller Machines (ATM) and registered with the Service Tax Department for the taxable services falling in...