Levy of service tax - Appellant claimed that NIXI is not the ISP (internet service provider) - a single...

Levy of service tax - Appellant claimed that NIXI is not the ISP (internet service provider) - a single transaction of providing peering cannot be split into two transactions, nor is it permissible to artificially vivisect a composite indivisible commercial transaction and examine one part for taxability purposes. - AT .....

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