Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Classification of services - he foreign service provider being ...

Service Tax

April 13, 2022

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

View Source

 


 

You may also like:

  1. Reverse charge mechanism - Telecommunication services - outbound roaming services - Foreign Service provider has not been granted with any licenses under the Indian...

  2. Leased Circuit Services/ Telecommunication Services - Admittedly, the provider of such service is not a Telegraph authority under the Indian Telegraph Act - no taxable...

  3. Nature of Virtual Private Network (VPN) services - import of services - SBI India have not received “Online information and database access or retrieval” service from...

  4. Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT

  5. Classification of services - Leased Circuit Service - it is not enough that the service provider provides lease services but it should also be a ‘Telegraph Authority’ as...

  6. Exemption from GST - health care service provider - Since the applicant is offering diagnostic services, they would be covered under the term “clinical establishment” -...

  7. TDS on roaming charges paid to other service providers - the roaming process between participating company cannot be termed as technical services and, therefore, no TDS...

  8. Waiver of pre-deposit - classification of services provided by Overseas Logistics Service Providers (OLSPs) to accomplish the overseas part of the clearing and...

  9. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

  10. Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima...

 

Quick Updates:Latest Updates