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2015 (10) TMI 2363 - CESTAT MUMBAILiability of Service Tax - Online Information Access and/or Database Retrieval Service – Whether the amounts recovered by Appellant from small time internet service provider who took connection from appellant for rendering services to their clients would be liable to service tax? – Held that:- Board, through Circular No. B.11/1/2001-TRU, did not want to tax the amounts recovered by an ISP for interconnectivity services - Nothing found on record to show that small time ISPs had not discharged any service tax liability on the amounts collected by them from their clients - Revenue cannot argue against their own Board’s clarification – Decided against the Revenue.
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