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CESTAT held that leasing of earth station equipment constituted taxable "Supply of Tangible Goods Services" rather than transfer of right to use. Following precedents in Sahara Sanchaar Ltd. and Supreme Court decisions in Adani Gas Ltd. and K.P. Mozika, the Tribunal distinguished between transferring right to use goods versus merely licensing their use. Since appellant retained control and ownership while allowing usage against lease rent, the services remained taxable. Appeal was partly allowed only to the extent of granting cum-tax benefit for valuation purposes, while penalties were upheld. Matter remanded to original authority for recalculation of tax demand incorporating the cum-tax benefit.
CESTAT held that leasing of earth station equipment constituted taxable "Supply of Tangible Goods Services" rather than transfer of right to use. Following precedents in Sahara Sanchaar Ltd. and Supreme Court decisions in Adani Gas Ltd. and K.P. Mozika, the Tribunal distinguished between transferring right to use goods versus merely licensing their use. Since appellant retained control and ownership while allowing usage against lease rent, the services remained taxable. Appeal was partly allowed only to the extent of granting cum-tax benefit for valuation purposes, while penalties were upheld. Matter remanded to original authority for recalculation of tax demand incorporating the cum-tax benefit.
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