2007 (11) TMI 275

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..... ssion; they are not liable to pay the service tax - Since the main contractor i.e. DoT has already paid the tax for telephone services, no service tax can be demanded from them – matter remanded for fresh decision in view of Board’s Circular No. 32/C/2000-CX, dt. 28-12-2000. - ST/24/2004 - A/2844/2007-WZB/AHD - Dated:- 21-11-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T .....

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..... only franchisee of BSNL, for which they receive a fixed commission, they are not liable to pay the service tax. The above contention of the appellant does not stand accepted by the authorities below on the ground that they have been issued a license by G.M. (Telecommunication) in exercise of powers conferred under the provisions of Section 4(2) of the Indian Telegraph Act to install, maintain and .....

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..... from the above angle, and has held the appellants liable to pay the service tax on the entire amount received. Taking into consideration that DoT has already paid the service tax on the connections provided by the appellant, we would like to set aside the impugned order and remand the matter to the original Adjudicating Authority for fresh decision after verifying the factual position in the light .....

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