ground that it had used
various input services in providing output services viz. Business Support
Services, exported out of India to Verizon ... Business Support Services' as
a service provided "to any person, by any other person, in relation to support
services of business or commerce
Indian Companies Act . It was engaged in providing
Engineering and Business support services to EIC. The Commissioner also
observed that the assessee had entered into ... eligible business
being Engineering Design and Development Services, then the same had to be
benchmarked against the profitability of Business Support Services. It was further
engaged in
providing engineering design development services, software development
services, back office support services and business development services to its
associated enterprises. The assessee ... this regard. However, in respect of other
services i.e. software services, back office accounting services, business support
services, marketing support services, the assessee
engineering support, facilities monitoring, logistics oversight and development,
operations development and support, procurement and inventory control and
quality assurance and Business support services like accounting ... business of Pune location (Echostar business)
Powerpoint presentations
i. Powerpoint presentations with respect to Echostar and Ericsson business
evidencing receipt of business support services from
company is
providing technical support services, procurement services, training and
management services etc. Such services are in the nature of business support
services ... EDCIL
offer support services in the following areas:
Student placement
Secondment of experts
Technical assistance
Procurement services
Testing and recruitment services
Technical support group
Training
provision for marketing and after
sales support services in two parts i.e. technical support services and
business support services on the ground that marketing ... were providing business support services. The Ld. TPO, accordingly
allocated the revenue and cost for both the technical support services
and business support services
Aircraft Hiring Services, Branding Services, Professional Services, Custodian Services etc. The expenses/cost incurred by the Appellant in procuring the specified services on behalf ... definition of Business Support Services' as per section 65(104c) is as follows-
"Support Services of Business or Commerce" means services provided
from business
support services
The DRP erred in upholding the TPO's action of carving out technical
support services from the business support services ... While analysing functions of transaction under business
support service segment, Ld.TPO bifurcated it into business/market
support services and technical support services
Business Support Service" and for that matter
"infrastructural support"
the activity of uplinking would not fall within the ambit of
Business Support ... definition of Business Support
Services, within which it includes the term "infrastructural
support services". Infrastructure Support Services follows
as exemplification through further explained
providing taxable services under the category of Steamer
Agents service, Goods Transport by Road service, Business Auxiliary
Services, Business Support Services and for this purpose ... BUSINESS SUPPORT SERVICES: Business entities outsource a number
of services for use in business or commerce. These services include
transaction processing, routine administration or accountancy
