https://www.taxtmi.com/caselaws?id=264117 Hiring transponder capacity from an overseas supplier was analysed as a possible taxable support service of business or commerce, but the Tribunal applied noscitur a sociis and held prima facie that the expression covers only supporting services linked to the main business, such as customer-related, transactional and office infrastructure services. On that approach, transponder hiring for uplinking did not fall within the category. The Tribunal also noted that, if tested as supply of tangible goods service, the requirement that the goods be physically present in India during use was not satisfied. The appellant therefore showed a strong prima facie case for waiver of pre-deposit and stay of recovery. en-us Tue, 04 Mar 2014 00:00:00 +0530 Thu, 17 Sep 2015 08:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264117 Hiring transponder capacity from an overseas supplier was analysed as a possible taxable support service of business or commerce, but the Tribunal applied noscitur a sociis and held prima facie that the expression covers only supporting services linked to the main business, such as customer-related, transactional and office infrastructure services. On that approach, transponder hiring for uplinking did not fall within the category. The Tribunal also noted that, if tested as supply of tangible goods service, the requirement that the goods be physically present in India during use was not satisfied. The appellant therefore showed a strong prima facie case for waiver of pre-deposit and stay of recovery. Case-Laws Service Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264117