9911796707
TMI Blog2008 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. The applicants filed this application for waiver of pre-deposit of amount of service tax of Rs. 2,38,32,070/- and penalty. 2. Brief facts of the case are that applicants are engaged in undertaking of transmission of energy through inter-State transmission system. The applicants also established Broad Band Telecommunication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facsimile (FAX) or leased circuit or a pager or a telegraph or a telex has been provided by the telegraph authority. Contention is that the applicant is registered under Section 4 the Indian Telegraph Act, 1885 as telegraph authority and M/s. Bharti Infotel Ltd., M/s. Convergys, M/s. Data Access India Ltd., and Dakse Services Pvt. Ltd. are also registered as telegraph authority under the Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by one telegraph authority to another telegraph authority is not taxable service. Contention is that w.e.f. 1-6-2007 definition of "telecommunication service" was inserted in Finance Act, 2008 which means service of any description provided by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligence or information of any nature, by wire, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Pvt. Ltd. are not registered under the first proviso to sub-section (1) of Section 4 of the Indian Telegraph Act, 1885, therefore, they cannot be considered as telegraph authority. Hence, arguments of the applicant that service provided by one telegraph authority to another telegraph authority is not liable to service tax is not taxable as these two companies are not telegraph authority and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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