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Service Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Classification of services - Infrastructural Support Service or ...


Satellite Transponder Capacity Hiring Exempt from Infrastructural Support Services Tax Liability: No BSS Classification.

October 13, 2020

Case Laws     Service Tax     AT

Classification of services - Infrastructural Support Service or not - business support service (BSS) - up linking services - hiring of transponder capacity by the appellant in the satellite - the appellant cannot be held to have received the services of infrastructural support service and no tax liability would rest upon them. - AT

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