‘Shoppers Stop’ giving services to other brand owners to display & sell their items be treated as support services: CESTAT

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GST/ST: Where services provided by appellant to concessionaire in form of branded store duly air-conditioned, with adequate ambience, lighting, common security, various sales schemes to attract customer, which contributed in sale of goods of concessionaire from stores of appellant were clearly supporting business operations, they would be taxable under category of business support service

Citation: [2017] 87 taxmann.com 85 (Mumbai – CESTAT)