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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Classification of services - Leased Circuit Service - it is not ...


Leased Circuit Service Tax Applicable Only if Provider is 'Telegraph Authority' Under Relevant Act.

March 9, 2023

Case Laws     Service Tax     AT

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 defined in the Act. Unless both the conditions are cumulative satisfied, service tax levy is not attracted. - AT

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