https://www.taxtmi.com/article/detailed?id=1767 Whether VSAT connectivity charges fall within leased circuit service turns on statutory definitions locating the taxable service with a telegraph authority or persons licensed under the Telegraph Act. A leased circuit is a dedicated exclusive link between fixed locations; VSAT operations use a hub-and-satellite relay topology rather than a point-to-point dedicated link. Thus amounts recovered for VSAT connectivity cannot be characterized as consideration for leased circuit services provided by a telegraph authority or a licensed person. en-us Tue, 12 Jun 2012 07:01:01 +0530 Tue, 12 Jun 2012 07:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1767 Whether VSAT connectivity charges fall within leased circuit service turns on statutory definitions locating the taxable service with a telegraph authority or persons licensed under the Telegraph Act. A leased circuit is a dedicated exclusive link between fixed locations; VSAT operations use a hub-and-satellite relay topology rather than a point-to-point dedicated link. Thus amounts recovered for VSAT connectivity cannot be characterized as consideration for leased circuit services provided by a telegraph authority or a licensed person. Articles Service Tax Tue, 12 Jun 2012 07:01:01 +0530 https://www.taxtmi.com/article/detailed?id=1767