Telecommunication service clarification: IPLC taxable only when provided by licensed telegraph authority under Indian Telegraph Act IPLC is within the definition of telecommunication service but taxable only when provided by a supplier who qualifies as a telegraph authority under the licensing requirement; foreign providers that cannot constitute such an authority remain outside telecommunication service taxability. The prior view reclassifying such services as business support service is corrected.
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Provisions expressly mentioned in the judgment/order text.
Telecommunication service clarification: IPLC taxable only when provided by licensed telegraph authority under Indian Telegraph Act
IPLC is within the definition of telecommunication service but taxable only when provided by a supplier who qualifies as a telegraph authority under the licensing requirement; foreign providers that cannot constitute such an authority remain outside telecommunication service taxability. The prior view reclassifying such services as business support service is corrected.
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