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2019 (8) TMI 1688 - AT - Service TaxNon-payment of service tax - Business Support Services or not - Broadcasting Services - fixed satellite - HELD THAT:- It is seen that Business Support Service (BSS) covers in its ambit various activities including infrastructural support services. A perusal of the definition would show that it does not cover the activities undertaken by the Appellant since it only uplinks and downlinks satellite beams at agreed and desired bandwidth provided by Intelsat and hence such an activity cannot be Infrastructural Support Services. It is also evident from the CBEC Circular dated 28.02.2006 that the Infrastructural Support Service covered under BSS is with reference to only those services which has been outsourced. The Department has presumed that the Appellant has outsourced their activity of uplinking and downlinking signal beams at agreed and desired bandwidth. The said view is not correct since the Appellant has not outsourced their activity of uplinking and downlinking contents to be received and broadcasted but has purchased the desired bandwidth as they do not possess a satellite of their own to beam such signals - It is, therefore, clear that the fixed satellite is for broadcasting or beaming of contents and is beyond the scope of Infrastructural Support Service - the demand made in the impugned order is, therefore, not sustainable. Management, maintenance or repair service or not - Maintenance of software as per agreement with M/s Aveco and M/s Octopus in respect of ‘Maintenance of Software and Upkeep of Hardware’ services obtained by the Appellant from the overseas entities - scope of SCN - HELD THAT:- The show cause notice proposed demand of service tax under the category of Management, Maintenance or Repair Service, and therefore, the confirmation of service tax under the category of ‘ITSS’ is beyond the scope of show cause notice. The impugned order, thus, has travelled beyond the show cause notice, and therefore, is not sustainable. The Commissioner has rightly dropped the demand pertaining to Maintenance, Management and Repair service pertaining to period prior to 16.05.2008, which is any case would not have come within the sweep of Management, Maintenance or Repair Service. Therefore, the appeal filed by the Department is not sustainable. Appeal allowed - decided in favor of assessee.
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