9911796707
TMI Blog2014 (12) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner (A.R.) ORDER Per: Justice G. Raghuram, President: Waiver of pre-deposit and stay of further proceedings for realization of the liability to tax, interest and penalties as confirmed by the adjudication order dated 28/03/2012 passed by the Commissioner of Customs & Central Excise, Hyderabad - IV Commissionerate is the relief sought in this stay application. 2. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s. Verizon, 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. Veriz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... telecommunication services including fax, telephony, audio conferencing and video conferencing, over the internet as included within the defined taxable service ITS, by way of an inclusionary clause, explicating the ambit of the ITS. From the terms of the contract/agreement entered into between the global headquarter of the petitioner, incorporated at San Diego and M/s. Verizon, a copy of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority 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 additio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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