https://www.taxtmi.com/caselaws?id=797341 Transponder bandwidth capacity supplied by foreign satellite service providers constituted telecommunication service because it enabled satellite-based connectivity between points on earth. Under the Finance Act, 1994, telecommunication service was taxable only when supplied by a telegraph authority licensed under the Indian Telegraph Act, 1885; foreign providers did not meet that condition. Such services could not be reclassified as Business Support Service merely because they fell outside the telecommunication-service taxability clause. Bandwidth capacity did not amount to the infrastructural or commercial support covered by Business Support Service. Consequently, reverse-charge service tax was not payable as Business Support Service, and the proceedings were dropped. en-us Mon, 17 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797341 Transponder bandwidth capacity supplied by foreign satellite service providers constituted telecommunication service because it enabled satellite-based connectivity between points on earth. Under the Finance Act, 1994, telecommunication service was taxable only when supplied by a telegraph authority licensed under the Indian Telegraph Act, 1885; foreign providers did not meet that condition. Such services could not be reclassified as Business Support Service merely because they fell outside the telecommunication-service taxability clause. Bandwidth capacity did not amount to the infrastructural or commercial support covered by Business Support Service. Consequently, reverse-charge service tax was not payable as Business Support Service, and the proceedings were dropped. Case-Laws Service Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797341