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TMI Blog2014 (12) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... r, incorporated at San Diego and M/s. Verizon, a copy of which is placed for our perusal by way of additional material papers filed along with the stay application, we are prima facie compelled to infer that M/s. Verizon provides telecommunication services to the petitioner facilitating fax, telephony and audio/video conferencing including over the internet, an activity clearly falling within the ambit of Section 65(57a) and clearly outside the ambit of Section 65(109a). We are not persuaded to the view that the impugned adjudication order suffers from any infirmity warranting eventual appellate interference or grant of full waiver of pre-deposit at this stage. - whole of service tax demand directed to be deposited - interest and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zon, the petitioner in its defence contended that the service received by it does not fall within ITS as defined under Section 65(57a) read with Section 65(105)(zzzu) of the Act but is more properly classifiable under Telecommunication service (TS) defined in Section 65(109a) read with Section 65(105b). The basis for the petitioners contention that the service provided by M/s. Verizon is comprehended within the telecommunication service is predicated on the basis that TS [defined under Section 65(109a)] includes private network services including provisions of wired or wireless telecommunication links between specified points for the exclusive use of the client, provided by a person who has been granted a licence under the specified provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit at this stage. 6. The learned Consultant for the Petitioner fairly states that no plea was asserted before the adjudicating authority and no material produced which would establish that M/s. Verizon had provided services to the petitioner other than by way of internet. It is the further contention of the learned consultant that should the petitioner discover any material to establish that the service provided by M/s. Verizon was only through physical apparatus and not through the internet, the petitioner would file additional pleadings and apply for introduction of additional evidence in the appeal. The petitioner is always at liberty to. 7. On the above prima facie view, we grant waiver of pre-deposit and stay of all proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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