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2011 (4) TMI 1189 - AT - Service TaxService of leasing of telecommunication network - service tax demand - Held that:- Tribunal in the case of Fascel Limited vs. Commissioner of Service Tax Ahenedabad [2007 (1) TMI 51 - CESTAT, AHMEDABAD] and the decision in Reliance Telecom Ltd. Vs. CST Ahmedabad [2007 (3) TMI 59 - CESTAT, AHMEDABAD] to the effect that a telegraph authority receiving interconnecting service cannot be considered as a subscriber. Accordingly the Appeal is allowed with consequential benefit. Once this position is adopted the demand will fail except for about Rs. 7 lakhs in respect of service provided to M/s Convergys and M/s Dakshe Services who were not registered as telegraph authority as noted in the order granting stay against the impugned order. Period of limitaion - Held that:- Since the demand is raised by using a labored interpretation, the obvious conclusion is that non-payment of tax (if due) was due to an issue of interpretation beyond the grasp of an ordinary tax-payer and not resulting from suppression or misstatement or any act with intent to evade duty.
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