https://www.taxtmi.com/article/detailed?id=1514 Whether leasing capacity on a telecommunications network by one telegraph authority to another attracts service tax depends on the statutory definition of a leased circuit and the definition of subscriber. The commentary explains that the ''includes'' clause in a definition cannot be read to overturn the core parameters of the ''means'' part; shared, non dedicated bandwidth leased between registered telegraph authorities therefore does not meet the leased circuit subscriber concept for service tax, while supplies to non telegraph authority customers remain chargeable where the subscriber definition applies. en-us Mon, 21 Nov 2011 06:36:43 +0530 Mon, 21 Nov 2011 06:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1514 Whether leasing capacity on a telecommunications network by one telegraph authority to another attracts service tax depends on the statutory definition of a leased circuit and the definition of subscriber. The commentary explains that the ''includes'' clause in a definition cannot be read to overturn the core parameters of the ''means'' part; shared, non dedicated bandwidth leased between registered telegraph authorities therefore does not meet the leased circuit subscriber concept for service tax, while supplies to non telegraph authority customers remain chargeable where the subscriber definition applies. Articles Service Tax Mon, 21 Nov 2011 06:36:43 +0530 https://www.taxtmi.com/article/detailed?id=1514