https://www.taxtmi.com/caselaws?id=399499 The Tribunal ruled in favor of the appellant in a tax dispute concerning the hiring of transponder capacity from a foreign service provider. The Tribunal held that the transponder capacity did not fall under the category of "Infrastructural Support Service" as defined in the Finance Act, 1994. It found that the services provided were not of a supporting nature to the main business activities, as required by the law. Due to the complex nature of the issue and absence of evidence of mala fide intent, the demand, interest, and penalties imposed on the appellant were set aside. en-us Thu, 20 Feb 2020 00:00:00 +0530 Thu, 11 Feb 2021 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399499 The Tribunal ruled in favor of the appellant in a tax dispute concerning the hiring of transponder capacity from a foreign service provider. The Tribunal held that the transponder capacity did not fall under the category of "Infrastructural Support Service" as defined in the Finance Act, 1994. It found that the services provided were not of a supporting nature to the main business activities, as required by the law. Due to the complex nature of the issue and absence of evidence of mala fide intent, the demand, interest, and penalties imposed on the appellant were set aside. Case-Laws Service Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399499