https://www.taxtmi.com/caselaws?id=461359 CESTAT Allahabad upheld service tax demand on appellant for leasing earth station equipment, ruling the arrangement constituted "Supply of Tangible Goods Services" as effective control remained with lessor. Following precedent in M/S Sahara Sanchaar Limited case, tribunal confirmed taxable service under Section 65(105)(zzzzj) of Finance Act, 1994. Penalties under Sections 76 and 77 sustained for non-compliance with legal obligations. Interest demand under Section 75 upheld. Appeal partly allowed solely for recalculating tax demand with cum tax benefit, matter remanded to original authority. en-us Fri, 30 Aug 2024 00:00:00 +0530 Tue, 01 Apr 2025 19:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461359 CESTAT Allahabad upheld service tax demand on appellant for leasing earth station equipment, ruling the arrangement constituted "Supply of Tangible Goods Services" as effective control remained with lessor. Following precedent in M/S Sahara Sanchaar Limited case, tribunal confirmed taxable service under Section 65(105)(zzzzj) of Finance Act, 1994. Penalties under Sections 76 and 77 sustained for non-compliance with legal obligations. Interest demand under Section 75 upheld. Appeal partly allowed solely for recalculating tax demand with cum tax benefit, matter remanded to original authority. Case-Laws Service Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461359