Service Tax Demand - On "Business Support Service": The Tribunal ...

Uplinking Services Deemed Business Support; DSNG Van Rentals Classified as Tangible Goods Supply.

March 26, 2024

Case Laws     Service Tax     AT

Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support Service" as they constitute an essential service for broadcasters to air their programs, thereby supporting the business of broadcasting. - On "Supply of Tangible Goods Service": The Tribunal concluded that providing DSNG Vans and equipment on rent falls under the "Supply of Tangible Goods Service" category, as the possession and control of these goods remain with the appellant, and the services were rendered in such a manner that did not transfer the right of possession and effective control to the customers.

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