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Classification of services - he foreign service provider being not covered under the term ‘Telegraph...

Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the definition of ‘Telecommunication Service. - In the present case since the service provider is not a Telegraph Authority and the appellant being a service recipient cannot be fastened with service tax demand under Telecommunication Service. - AT .....

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