9911796707
TMI Blog2015 (1) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ntified as a profit centre. For the purpose of accounting and for the purpose of identifying the source of income in each circle, the said charges are adjusted between the centres and in reality, according to the appellants there is no service provided and services received in this case. All the circles belong to the same company and therefore when one circle provides in-roaming service to another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2013 - Shri P.G. Chacko, Member (J) and B.S.V. Murthy, Member (T) Shri G. Shivadass, Advocate, for the Appellant. Shri A.K. Nigam, Addl. Commissioner (AR), for the Respondent. ORDER The appellant M/s. Vodafone Essar South Ltd. are providing in-roaming services from five circles i.e. Chennai, Andhra Pradesh, Punjab, Uttar Pradesh and West Bengal. Whenever a customer of other c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because each circle is identified as a profit centre. For the purpose of accounting and for the purpose of identifying the source of income in each circle, the said charges are adjusted between the centres and in reality, according to the appellants there is no service provided and services received in this case. All the circles belong to the same company and therefore when one circle provides in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of levy of Service Tax does not arise. We find that the reliance of the appellants on the Circular issued by the Board is appropriate. Further we also find that the claim by the appellants that once Service Tax is paid on the amount collected for roaming service from a subscriber by the home circle, amounts charged to each circle by the other circle does not attract levy of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
