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2010 (7) TMI 310 - AT - Service TaxProvider of telecommunication service as telegraph authority - no service tax was paid to the treasury - Demand for Service Tax and penalty - authority also found that the appellant was charging service tax from the customers - Appellate authority held that the appellant shall fall under first proviso to Section 4 of Indian Telegraph Act, 1885 and shall be liable to pay service tax - Held that: - no evidence before him to notice that there were less than 300 lines provided by the appellant - appellant's claim that it has provided less than 300 lines was discarded and providing of 500 lines was upheld - appellants claimed that the record for the subsequent period was burnt and no FIR was filed in that respect - appellant failed to explain its matter before the appellate authority - Appeal dismissed
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