2024-VIL-1312-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Telecommunication services, Business Support Services – Respondent-assessee received transponder services from a company located outside India, and made payments in foreign currency - Department alleged that these services should be classified under 'Support Services of Business or Commerce' and the respondent was liable to pay service tax under Reverse Charge – Demand invoking extended period of limitation - Whether the services provided by M/s Intelsat to the respondent fall under the category of 'Telecommunication Services' as claimed by the respondent, or 'Support Services of Business or Commerce' as alleged by the Department – HELD - the services provided by M/s Intelsat to the respondent are in the nature of 'Telecommunication Services' and are taxable only when provided by a telegraph authority as per the definition in the Finance Act, 1994. Since M/s Intelsat is not a telegraph authority, the services provided by it are not taxable – in view of clarification issued by the Board, Telecommunication Services are taxable only when provided by a person licensed under the Indian Telegraph Act, 1885 – Further, the Department failed to establish the ingredients required to invoke the extended period of limitation, i.e. fraud, collusion, wilful misstatement or suppression of facts with the intent to evade tax - there were divergent views on the classification of the services, and the respondent was under a bona fide belief that the services were not taxable. Therefore, extended period of limitation could not be invoked - the impugned order of the Commissioner, dropping demand of service tax is upheld – Revenue appeal is dismissed
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