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2017 (11) TMI 536 - AT - Service TaxTelephone services - retention of part of deposit made, when the connection was discontinued prematurely - Held that: - There is nothing on record to suggest that the portion of the deposit retained by was towards provision of telephone service. The expenditure under Section 67 providing for adjustments made form any deposit to be considered as part of assessable value was given in a different context. In respect of schemes such as Own Your Telephone (OYT wing) a part of charges for telephone service was recovered by debiting of security deposit - In the facts of the present case, the retention of the portion of deposit towards capital expenditure incurred and not for provision of telephone service - demand set aside - appeal allowed - decided in favor of appellant.
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