https://www.taxtmi.com/caselaws?id=393313 The Tribunal classified hire charges for transponders as Business Support Services, subjecting them to service tax. The show-cause notice was deemed time-barred, as no intent to evade tax was proven. Despite the tax liability, CENVAT credit ensured revenue neutrality. Penalties and interest were waived due to the lack of fraudulent intent. The appeal was allowed, setting aside the demand for service tax, penalty, and interest. en-us Mon, 18 Nov 2019 00:00:00 +0530 Thu, 11 Feb 2021 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393313 The Tribunal classified hire charges for transponders as Business Support Services, subjecting them to service tax. The show-cause notice was deemed time-barred, as no intent to evade tax was proven. Despite the tax liability, CENVAT credit ensured revenue neutrality. Penalties and interest were waived due to the lack of fraudulent intent. The appeal was allowed, setting aside the demand for service tax, penalty, and interest. Case-Laws Service Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393313