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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

The charges levied by one Division of M/s. BSNL to another and ...


BSNL's Internal Debit Note Adjustments Not Taxable as Interconnection Usage Charges; No Service Tax Applicable.

March 30, 2019

Case Laws     Service Tax     AT

The charges levied by one Division of M/s. BSNL to another and that too by way of debit notes, is only an internal financial adjustment which cannot, by any stretch of imagination, be termed as “Interconnection Usage Charges” or as a taxable service for the purpose of levying service tax

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