Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 973 - AT - Service TaxWaiver of pre deposit - Classification of service - Telecommunication service or Business Support Service - appellant is engaged in the provision of audio-conferencing services and web-conferencing services to its customers located both in India and abroad - Held that:- Appellant was engaged in gathering the messages from senders and transmitted through cellular agencies. Therefore the issue before the Tribunal was not the services rendered by a Telecommunication service provider but a sms service provider who used the service of Telecommunication service to send the messages. - just because the foreign service provider has not been licensed by Indian Telegraph Authority and therefore he is not providing Telecommunication Service at all. The correct way of interpretation is to say that he is providing Telecommunication service but the Indian definition of Telecommunication service does not include services provided by services providers who are not licensed by Indian Telegraph Authority. We are unable to accept the theory that the service itself comes under a different category in such a situation. When the definition of Telecommunication service under Section 65(109a) clearly covers the activities undertaken by the appellants and clearly covered by the Telecommunication services, to take a stand that it has to be classified under Business Support Service which does not cover these activities is not correct. In any case a more specific heading which covers the issue is always to be preferred to the one which is general in nature. That being the position, the argument that the service is classifiable under Business Support Service is not acceptable. - appellant has made out a case for complete waiver. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal.- Stay granted.
|