Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 240 - AT - Service TaxStay- Telephone Service- service tax of Rs.9,05,093/- confirmed on call charges collected in respect of village panchayat telephones maintained by village panchayat for the period from Oct'2000 to Sept'06 together with interest and penalty under Section 76 of the Finance Act, 1994. The demand stands confirmed as a result of denial of the benefit of exemption in terms of S.No.13 of the Table to Notification No.3/94-CE dt.30.6.94 exempting taxable services of guaranteed public telephone operating only for local calls on the ground that there was no minimum guaranteed amount for village panchayat telephones. Held that- pre-deposit of Rs. 4 lakh directed.
|