The case pertains to the classification of services provided by M/s Intelsat to the respondent as either...

The case pertains to the classification of services provided by M/s Intelsat to the respondent as either 'Telecommunication Services' or 'Support Services for Business or Commerce'. The respondent claimed the services fell under 'Telecommunication Services' exempted from service tax before June 2012, while the department alleged they were operational/infrastructural support services taxable as 'Support Services for Business or Commerce'. The Tribunal held that the transponder service involving supply of satellite capacity to be managed by the customer qualifies as 'Telecommunication Services' based on detailed reasoning, finding no infirmity in the Commissioner's order. Regarding the extended period of limitation, the Tribunal ruled it cann..... .....

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