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2011 (7) TMI 492 - AT - Service TaxTaxability of Telephone service provided through leased line (ACSR/copper wire) - held that:- In view of the fact that the leased lines provided through ACSR/copper wire provided voice communication, said leased circuits, in our considered view have been rightly held to be covered under the existing entry for telephone service even prior to the period 16-7-01. To that extent the tax demand is justified. The leased line provided through iron wire which is capable of only data communication cannot be brought under the ambit of the entry for telephone service prior to 16-7-01. Cum-tax value - held that:- the appellant will be entitled to assessment treating the value received as cum-tax value and therefore, the demand amount would have to be reduced subject to verification. Extended period of limitation - held that:- appellant has not shown their bona fide they have not reflected the actual service charges received by them towards the value of the taxable service in their statutory returns and further the Show Cause Notice clearly alleges that there has been suppression with intention to evade on their part and demand has also been raised u/s 73 of the Finance Act, 1994. The service tax law does not make a distinction between the private sector assessee and a public sector assessee and the provisions are equally applicable to both categories of assessees and the law makers have not made special provisions for one category.
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