CESTAT held that leasing of earth station equipment constituted ...

Earth Station Equipment Leasing Constitutes Taxable Supply of Tangible Goods Services, Not Transfer of Right to Use

April 2, 2025

Case Laws Service Tax AT

CESTAT held that leasing of earth station equipment constituted taxable "Supply of Tangible Goods Services" rather than transfer of right to use. Following precedents in Sahara Sanchaar Ltd. and Supreme Court decisions in Adani Gas Ltd. and K.P. Mozika, the Tribunal distinguished between transferring right to use goods versus merely licensing their use. Since appellant retained control and ownership while allowing usage against lease rent, the services remained taxable. Appeal was partly allowed only to the extent of granting cum-tax benefit for valuation purposes, while penalties were upheld. Matter remanded to original authority for recalculation of tax demand incorporating the cum-tax benefit.

View Source

← Previous Next →

CESTAT held that leasing of earth station equipment constituted ...

Earth Station Equipment Leasing Constitutes Taxable Supply of Tangible Goods Services, Not Transfer of Right to Use

April 2, 2025

Case Laws Service Tax AT

You may also like:

Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

Supply of Tangible Goods Service - lease agreement - acquiring CESSNA make air craft on lease - After analyzing the lease agreement and legal provisions, the Tribunal...

Admissibility of input tax credit - inward supply of services by way of License Fee Recovery (LFR) on leasing of pumps along with the equipment - The AAR concluded that...

Supply of Tangible Goods - lease of railway wagons to the railways - inasmuch as the lease agreement for supply of tangible goods was one time event which acted prior to...

Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

Classification of supply - supply of services or not - pallets, crates and containers leased by CHEP India Private Limited located and registered in Karnataka to its...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the Revenue's appeal. It held that the transaction between the parties constituted a job work...

Taxability of income in India - offshore services (involving supply of related drawings design) - where offshore supply of plant and equipment are treated as not taxable...

Classification of supply - the applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax...

Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable...

Vouchers are instruments representing value that facilitate supply of goods or services. They qualify as movable property and constitute 'goods' under GST laws. Trading...

Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima...

The AAAR held that the petitioner's supply of cakes, bakery items, ice creams, chocolates, and other edible products prepared on the premises and supplied from the...

Supply of Tangible Goods for use - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - AT

Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

Quick Updates: