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2015 (9) TMI 785 - AT - Service TaxSupport Service of Business or Commerce - hiring of the transponder capacity in the satellite - up linking services - Infrastructural Support Services - Held that:- Tribunal in the case of Air Liquid North India Pvt. Ltd. [2011 (12) TMI 412 - CESTAT, NEW DELHI], relying upon the Apex Court’s judgment in the case of Godfrey Philip India v. State of UP. [2005 (1) TMI 391 - SUPREME COURT OF INDIA] held that while interpreting the scope of the expression “Support Service of Business & Commerce” under Section 65(105c) and also of the term “Infrastructural Support Service” in Explanation to Section 65(104c), the principle of noscitura-sociis would be applicable and accordingly the expression “Support Service of Business or Commerce” as defined under Section 65(104c) would cover only the service which are of supporting nature to the main business like services relating to Custom relationship, evaluation of prospective customers, tele-marketing distribution and logistics, transaction, processing, office infrastructure, etc., and would not cover the servicer of renting of machinery and equipment for production or manufacture which is an activity relating to conduct of the main business. Prima facie view that the hiring of transponder capacity by the appellant in the satellite of M/s. B.T. Singapore Pte. Ltd. for the purpose of their business of providing up linking service to their customers would not be covered by the expression “Support Service of Business or Commerce” under Section 65(104c). - Stay granted.
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