TMI Blog2010 (5) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... inance 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. - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le services of guaranteed public telephone operating only for local calls on the ground that there was no minimum guaranteed amount for village panchayat telephones. Prima facie S.No.13 of the notification does not cover the goods in question in the absence of any minimum guaranteed amount. Ld. Counsel also seeks to rely upon coverage under S.No.12 of the Table which covers "departmentally run pub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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