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2014 (12) TMI 625 - CESTAT BANGALOREWaiver of pre-deposit - Receipt of internet telecommunication service - reverse charge mechanism - Internet Telecommunication Service - Held that:- Service provided to the petitioner by M/s. Verizon falls within ITS. We notice that sub-clause (iii) of Section 65(57a) enumerates provisions of telecommunication services including fax, telephony, audio conferencing and video conferencing, over the internet as included within the defined taxable service ITS, by way of an inclusionary clause, explicating the ambit of the ITS. From the terms of the contract/agreement entered into between the global headquarter of the petitioner, incorporated at San Diego and M/s. Verizon, a copy of which is placed for our perusal by way of additional material papers filed along with the stay application, we are prima facie compelled to infer that M/s. Verizon provides telecommunication services to the petitioner facilitating fax, telephony and audio/video conferencing including over the internet, an activity clearly falling within the ambit of Section 65(57a) and clearly outside the ambit of Section 65(109a). We are not persuaded to the view that the impugned adjudication order suffers from any infirmity warranting eventual appellate interference or grant of full waiver of pre-deposit at this stage. - whole of service tax demand directed to be deposited - interest and penalty stayed - Partial stay granted.
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