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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