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2017 (5) TMI 882 - AT - Service TaxReverse charge mechanism - Telecommunication services - outbound roaming services received from the foreign telecom service provider - whether the services provided by the overseas service provider is conforming to the telecommunication services defined under sub clause (zzzx) of section 65(105) ibid? - Held that: - in order to fall under the taxable category, service provider must be a Telegraph Authority - in order to be considered as Telegraph Authority, the person has to be granted a license under the first provisio to sub section (1) of section 4 of the India Telegraph Act 1885. Admittedly in this case the Foreign Service provider has not been granted with any licenses under the Indian Telegraph Act 1885 and hence cannot be considered as a Telegraph Authority under the provisions of the Indian Telegraph Act 1885. This Tribunal in the case of TCS E-Serve Ltd. [2014 (6) TMI 655 - CESTAT MUMBAI], by relying on the circular dated 15.07.2011 has held that services provided by any person who is not a Telegraph Authority, is not liable to service tax either u/s 66 or u/s 66A ibid. Demand set aside - appeal allowed - decided in favor of assessee.
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