9911796707
TMI Blog2013 (12) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- C.B.E. & C. has clarified vide letter F.No. 354/148/2099-TRU, dated 16-7-2009 that even for services liable to tax under Section 66A the charging section is Section 66. Section 66A is only for the purpose of casting the responsibility to pay tax. Firstly the service should be taxable as per provisions of Section 66, that is firstly, the requirement of Section 65(105)(zzzx) has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, SDR, for the Respondent. ORDER The appellants are providing telephone service to customers. For providing telephone service to customers while they roam abroad the appellants took service from foreign operators outside India. The Revenue proposed to charge the service tax under Section 66A of Finance Act, 1994 on the services received by the appellant from the foreign operators. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y upto 31-5-2007 and the demand is not sustainable. But for the subsequent period, he observed that the definition of telecommunication service in Section 65(109a) was made vide because of which impugned service would be covered by the definition of taxable service. The contention of the appellant is that even after 1-6-2007, taxable service is the service provided by the telegraph authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 66A the charging section is Section 66. Section 66A is only for the purpose of casting the responsibility to pay tax. Firstly the service should be taxable as per provisions of Section 66, that is firstly, the requirement of Section 65(105)(zzzx) has to be satisfied. We further note that this issue has been specifically clarified by C.B.E. C. vide Circular No. 137/21/2011-S.T., dated 15- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
