Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2012 (7) TMI 505 - AT - Service TaxBusiness Support Service - Interconnection infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges port charges rent for space etc - Held that - Space and infrastructure provided by the Appellant to the private operators enabling them to carry out their activity falls under the perview of business support service in terms of definition of such service in Section 65(104c)that brought it to the fold of Section 65(105)(zzzq) and tax liability arose - thoroughly examining the ST Circular No. 46/09/2002 dated 8.8.2002 clarified that when space is used rental thereof shall not be liable to service tax but such a clarification was mis-interpreted by the appellant to claim immunity from taxation - the appellants could not bring out any material to suggest that this is out of ambit of that section - against assessee.
|