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2012 (6) TMI 142 - AT - Service TaxDemand of service tax in respect of telephone service provided through leased line - Held that:- In view of the fact that the leased lines provided through ACSR/copper wire provided voice communication, said leased circuits have been rightly held to be covered under the existing entry for telephone service even prior to the period 16.07.01. - 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 16.07.01. Matter remanded back to the original authority for verifying as to whether the service tax amount has been separately paid by service recipient and for allowing cum tax benefit in such of those cases where no service tax has been separately paid. He will also segregate the amounts relating to leased lines based on iron wire meant for only data circuit and if the demand has been made for such circuits, to reduce the demand to that extent.
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