TMI Blog2009 (7) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax paid on real estate agency service on the ground that in terms of CBEC Circular No. 59/08/2003, dated 20-6-2003 credit of service tax paid on telephone services is allowed only if telephone is installed in the factory. A show-cause notice was issued and the adjudicating authority dropped the proceedings against the appellant. Commissioner(Appeals) set-aside the order of Adj. Authority by r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of service tax paid on real estate agency service of Rs. 2,754 on the ground that in terms of CBEC Circular No. 59/08/2003, dated 20-6-2003 credit of service tax paid on telephone services is allowed only if telephone is installed in the factory. A show-cause notice was issued and the adjudicating authority dropped the proceedings against the appellant holding that Circular dated 20-6-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein it was clarified that with effect from 10-9-1994 credit of service tax paid in respect of mobile telephone service is admissible provided the mobile phone is used for providing output service or used in or in relation to manufacture of finished goods. During the course of arguments the authorized representative of the appellants submit that the mobile phone is being used by the employees/di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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