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2007 (11) TMI 275 - AT - Service TaxRefund -appellants has been granted a license from the telegraph authorities to run a private telephone exchange –appellant’s contention was that since they are only franchisee of BSNL, for which they receive a fixed commission; they are not liable to pay the service tax - Since the main contractor i.e. DoT has already paid the tax for telephone services, no service tax can be demanded from them – matter remanded for fresh decision in view of Board’s Circular No. 32/C/2000-CX, dt. 28-12-2000.
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