https://www.taxtmi.com/highlights?id=76038 Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support Service" as they constitute an essential service for broadcasters to air their programs, thereby supporting the business of broadcasting. - On "Supply of Tangible Goods Service": The Tribunal concluded that providing DSNG Vans and equipment on rent falls under the "Supply of Tangible Goods Service" category, as the possession and control of these goods remain with the appellant, and the services were rendered in such a manner that did not transfer the right of possession and effective control to the customers. en-us Tue, 26 Mar 2024 07:51:59 +0530 Tue, 26 Mar 2024 07:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76038 Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support Service" as they constitute an essential service for broadcasters to air their programs, thereby supporting the business of broadcasting. - On "Supply of Tangible Goods Service": The Tribunal concluded that providing DSNG Vans and equipment on rent falls under the "Supply of Tangible Goods Service" category, as the possession and control of these goods remain with the appellant, and the services were rendered in such a manner that did not transfer the right of possession and effective control to the customers. Highlights Service Tax Tue, 26 Mar 2024 07:51:59 +0530 https://www.taxtmi.com/highlights?id=76038