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

Case Laws Service Tax

March 9, 2023

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

Case Laws Service Tax

March 9, 2023

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