https://www.taxtmi.com/caselaws?id=760226 CESTAT Chandigarh dismissed the revenue's appeal regarding classification of transponder services provided by satellite company to respondent. The tribunal held that transponder services, involving allocation of satellite capacity to customers, constitute telecommunication services rather than support services for business or commerce, and were exempt from service tax during the relevant period before June 2012. The extended period of limitation could not be invoked as the department failed to establish fraud, collusion, or willful misstatement. Even if service tax was payable, the respondent would have been entitled to input tax credit, making the situation revenue neutral and negating any mala fide intention to evade tax. en-us Wed, 16 Oct 2024 00:00:00 +0530 Thu, 17 Oct 2024 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760226 CESTAT Chandigarh dismissed the revenue's appeal regarding classification of transponder services provided by satellite company to respondent. The tribunal held that transponder services, involving allocation of satellite capacity to customers, constitute telecommunication services rather than support services for business or commerce, and were exempt from service tax during the relevant period before June 2012. The extended period of limitation could not be invoked as the department failed to establish fraud, collusion, or willful misstatement. Even if service tax was payable, the respondent would have been entitled to input tax credit, making the situation revenue neutral and negating any mala fide intention to evade tax. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760226