Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Foreign satellite transponder bandwidth services, involving communication between earth points through satellite relays, fall within telecommunication service rather than Business Support Service. A corrected Board clarification recognised that services intrinsically constituting telecommunication cannot be reclassified as Business Support Service merely because the foreign provider is not a telegraph authority. As foreign satellite service providers were not telegraph authorities, the telecommunication service lay outside the relevant taxable category. The contrary view in an earlier Tribunal decision was inapplicable because it addressed limitation without examining taxability. The Tribunal sustained the dropping of service tax demands and dismissed Revenue's appeal.
Foreign satellite transponder bandwidth services, involving communication between earth points through satellite relays, fall within telecommunication service rather than Business Support Service. A corrected Board clarification recognised that services intrinsically constituting telecommunication cannot be reclassified as Business Support Service merely because the foreign provider is not a telegraph authority. As foreign satellite service providers were not telegraph authorities, the telecommunication service lay outside the relevant taxable category. The contrary view in an earlier Tribunal decision was inapplicable because it addressed limitation without examining taxability. The Tribunal sustained the dropping of service tax demands and dismissed Revenue's appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
