https://www.taxtmi.com/caselaws?id=201488 Telegraph authority status under the Indian Telegraph Act brought the appellant within the taxable telecommunication service framework, and the demand was upheld because no reliable evidence was produced to show prior payment of service tax or that actual line usage was below the capacity found by the authorities. The record also treated tax collected from customers as recoverable. In the absence of convincing material to dislodge those factual findings, the challenge to the tax demand failed, and the consequential interest and penalties were sustained. en-us Tue, 27 Jul 2010 00:00:00 +0530 Tue, 11 Jan 2011 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201488 Telegraph authority status under the Indian Telegraph Act brought the appellant within the taxable telecommunication service framework, and the demand was upheld because no reliable evidence was produced to show prior payment of service tax or that actual line usage was below the capacity found by the authorities. The record also treated tax collected from customers as recoverable. In the absence of convincing material to dislodge those factual findings, the challenge to the tax demand failed, and the consequential interest and penalties were sustained. Case-Laws Service Tax Tue, 27 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201488