No Service Tax on VSAT (Very Small Aperture Terminal) fee

Manipal Universal Learning Pvt. Limited Vs The Commissioner of Central Excise (CESTAT Bangalore) Brief issues that require consideration in this case or as to Whether VSAT (Very Small Aperture Terminal) fee (both one-time fee for supply of goods and actual usage charges) charged for supply of VSAT equipment is liable for service tax under “franchise service’ under sections 65 (105) (zze) read with Sections 65(47) & (48) of the Finance Act, 1994 and as to Whether demands are wholly barred by limitation. It is evident on records that the appellants are registered with the department and ...