https://www.taxtmi.com/caselaws?id=214935 The Tribunal affirmed the service tax liability on the appellant for providing infrastructure support services to Telecom Service Providers. The appellant's activities were deemed to fall under the definition of Business Support service, leading to tax liability under the Finance Act, 1994. The Tribunal rejected the appellant's arguments regarding misinterpretation of Circular No. 46/09/2002 and being a public sector entity, emphasizing equal treatment under the law for all litigants. Both the stay application and the appeal were disposed of in favor of upholding the service tax liability on the appellant. en-us Wed, 07 Dec 2011 00:00:00 +0530 Thu, 14 Nov 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214935 The Tribunal affirmed the service tax liability on the appellant for providing infrastructure support services to Telecom Service Providers. The appellant's activities were deemed to fall under the definition of Business Support service, leading to tax liability under the Finance Act, 1994. The Tribunal rejected the appellant's arguments regarding misinterpretation of Circular No. 46/09/2002 and being a public sector entity, emphasizing equal treatment under the law for all litigants. Both the stay application and the appeal were disposed of in favor of upholding the service tax liability on the appellant. Case-Laws Service Tax Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214935