Taxability of E-Seva Services under Business Support Services; CESTAT Rules Services Not Taxable as Government Functions

CESTAT ruled that "e-seva" services are not taxable as "business support services" as they constitute government functions. The tribunal examined the nature of the e-seva services provided, likely by a government entity or under government mandate, and determined that these services are essentially functions of the government itself, rather than outsourced business support activities. Therefore, they do not fall under the purview of taxable business support services. This ruling clarifies the taxability of services that are inherently governmental in nature.