Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Classification of services - he foreign service provider being ...

Case Laws     Service Tax

April 13, 2022

Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the definition of ‘Telecommunication Service. - In the present case since the service provider is not a Telegraph Authority and the appellant being a service recipient cannot be fastened with service tax demand under Telecommunication Service. - AT

View Source

 


 

You may also like:

  1. Leased Circuit Services/ Telecommunication Services - Admittedly, the provider of such service is not a Telegraph authority under the Indian Telegraph Act - no taxable...

  2. Levy of GST - Export of Supply of services or not - providing business promotion services on behalf of the foreign company, as an agent, by utilizing his medical...

  3. Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

  4. Reverse charge mechanism - Telecommunication services - outbound roaming services - Foreign Service provider has not been granted with any licenses under the Indian...

  5. Classification of services - Leased Circuit Service - it is not enough that the service provider provides lease services but it should also be a ‘Telegraph Authority’ as...

  6. Export of services – international roaming – service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of...

  7. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  8. Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided...

  9. Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for...

  10. Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a...

  11. Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely...

  12. Export - Place of Provision of services - undertaking the activities in relation to the accounting and management reporting services, the data in the incorporeal form is...

  13. Nature of Virtual Private Network (VPN) services - import of services - SBI India have not received “Online information and database access or retrieval” service from...

  14. Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT

  15. Levy of service tax - Agreeing to the obligation to tolerate the Act - The amount received by the appellant in terms of Machine Availability clause, from the service...

 

Quick Updates:Latest Updates