Leased circuit taxation: dedicated link services were taxable and provider officers bore service tax liability before reclassification. Leased circuit services supplied by the telegraph authority to a subscriber were taxable as dedicated links for exclusive use, including speech, data and telegraph circuits; designated officers of the provider were liable to pay service tax. Definitions of 'telegraph authority' and 'subscriber' referenced the Indian Telegraph Act. Certain items were non-taxable (initial deposits, cable and installation charges), international cable services were taxable only to the extent provided in India, and liability rules distinguished ISPs, national gateway providers, cable providers supplying internet to a subscriber, VSAT services, hired cables, and interconnection charges under the leased-circuit regime prior to its reclassification as Telecommunication Service.
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Provisions expressly mentioned in the judgment/order text.
Leased circuit taxation: dedicated link services were taxable and provider officers bore service tax liability before reclassification.
Leased circuit services supplied by the telegraph authority to a subscriber were taxable as dedicated links for exclusive use, including speech, data and telegraph circuits; designated officers of the provider were liable to pay service tax. Definitions of "telegraph authority" and "subscriber" referenced the Indian Telegraph Act. Certain items were non-taxable (initial deposits, cable and installation charges), international cable services were taxable only to the extent provided in India, and liability rules distinguished ISPs, national gateway providers, cable providers supplying internet to a subscriber, VSAT services, hired cables, and interconnection charges under the leased-circuit regime prior to its reclassification as Telecommunication Service.
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