TaxTMI 
TaxTMI 
2020 (10) TMI 473
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.... Appellant have branch offices at several locations across the country from where the DTH services are being provided. Up linking services are being provided only from FC-9, Film City, Sector-16A, Noida. The dispute in this case is only in respect of up linking services. 2 So far as the DTH services are concerned, the appellant have procured satellite service from India based service provider M/s. Antrix Corporation Ltd., Bangalore for up linking contents of DTH services from the earth stations to the allotted transponders on the satellite. For this activity M/s. Antrix Corporation Ltd., raises invoices on the Appellant along with service tax. 3 The Appellant under the agreement with M/s. B.T. Singapore Pvt. Ltd. (a foreign Satellite Serv....
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....imposition of penalty on them under section 76, 77 and 78 ibid. 4 The Show Cause Notice was adjudicated by the Commissioner vide order-in-original dt.19.12.2012 by which the entire service tax demand, as mentioned above, was confirmed along with interest thereon under section 75 of Finance Act, 1994 and besides this, penalties were imposed on the Appellant under section 76, 77 & 78 ibid. The Commissioner in his order held that hiring of transponder capacity by the Appellant from M/s. B.T. Singapore Pte. Ltd is "Infrastructural Support Service" as defined in the Explanation to the definition of "Support Service of Business or Commerce" under section 65(104C) of the Finance Act, 1994 and accordingly the Appellant as recipient of this taxable....
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....rastructural Support Service as given in the Explanation to Section 65(105C), this expression includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facility, pantry and security, that applying the principle of noscituva-sociis, the expression "infrastructural support services" would cover only the services of office infrastructure i.e. Business Centre service, that in this regard he relies upon the judgment of Tribunal in the case of Air Liquide North India (P) Ltd. Vs. CCE, Jaipur, reported in 2017 (4) G.S.T.L. 230 (Tri.-Del.) wherein applying principle of nocitur-a-sociis and also the Apex Court's judgment in the case of Godfrey Phil....
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....the Tribunal. Specific reference stands made to the decision in the case of Air Liquide North India Pvt. Ltd. reported in 2017 (4) G.S.T.L. (230) (Tri.-Del.), confirmed by Hon'ble Rajasthan High Court as also in the case of Sana Engineering Company V/s Commissioner of C. EX & S.T., Coimbatore reported in 2019 (26) G.S.T.L. 210 (Tri.- Chennai) and Srinivasa Transporters V/s Commissioner of C.EX. & S.T., Visakhapatnam-I, reported in 2014 (34) S.T.R. 765 (Tri.-Bang.). Demand also stands assailed on limitation. 6. Shri B.K. Jain, the learned A.R. strongly opposed the appellant's arguments and reiterating the findings of the Commissioner in the impugned order, pleaded that the service received by the appellant from the M/s. B.T. Singapore is co....
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....nt and that for the same reason, penalty under sections 76,77 & 78 have been correctly imposed on them. He, therefore, pleaded for rejection of appeal. 7. We have considered the submissions from both the sides and perused the record. The appellant, in term of their agreement with M/s. B.T. Singapore Pte. Ltd, have had hired certain transponder capacity in satellite under the control M/s. B.T. Singapore Pte. Ltd. which was used to provide up linking services to their customers. The point of dispute is as to whether hiring of transponder capacity by the appellant in the satellite of M/s. B.T. Singapore Pte. Ltd. is taxable as a "support service of business or commerce" under section 65(105)(zzzq) read with section 65(104c) of the Finance Act....