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https://www.caclubindia.com/articles/business-support-service-1579.asp
Jan 21, 2009 · Taxable service: - Section 65(105) (zzzq) Taxable service means any service provided or to be provided to any person, by any other person, in relation to support services of business or commerce, in any manner.
http://cbic.gov.in/htdocs-servicetax/st-profiles/business-supt-service
"Taxable Service" means any service provided or to be provided to any person, by any other person, in relation to support services of business or commerce, in any manner; (Section 65 (105) (zzzq) of the Finance Act, 1994)
http://www.servicetaxonline.com/content.php?id=322
ANSWER 2: By definition ‘Business Support Service’ is a generic service of providing ‘support to the business or commerce of the service receiver’. In other words, the principal activity is to be undertaken by the client while assistance or support is provided by the taxable service provider.
https://taxguru.in/service-tax/scope-support-services-service-tax.html
Feb 14, 2015 · Services provided by Government Security agencies are covered under support service – under reverse charge, Service Receiver is liable to tax. ‘Support services for business or commerce’ was prior to Finance Act, 2012, defined in section 65(104c) as follows –
https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=6024
Jan 21, 2015 · Support services for the purpose of Service Tax have been defined in section 65B(49).
https://howtoexportimport.com/Budget-2017-18-Service-Tax-to-be-paid-for-Business-5191.aspx
The service tax rate changes for Business Support Service under Indian Budget 2017-18 is being updated below soon after announcement of Budget on 1 st February, 2017. The government notification extract also is being updated in pdf format once after release from the authorities.
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