https://www.taxtmi.com/caselaws?id=241351 The appellant contested the imposition of service tax by the Revenue on services received from foreign operators before and after 1-6-2007. The Commissioner found the demand unsustainable before 1-6-2007 but applicable thereafter under the new telecommunication service category. The tribunal clarified that the charging section for services taxable under Section 66A is Section 66, requiring the service to be provided by a telegraph authority. Relying on a circular, the tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and staying the collection of dues pending appeal. en-us Tue, 17 Apr 2012 00:00:00 +0530 Sat, 21 Dec 2013 08:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241351 The appellant contested the imposition of service tax by the Revenue on services received from foreign operators before and after 1-6-2007. The Commissioner found the demand unsustainable before 1-6-2007 but applicable thereafter under the new telecommunication service category. The tribunal clarified that the charging section for services taxable under Section 66A is Section 66, requiring the service to be provided by a telegraph authority. Relying on a circular, the tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and staying the collection of dues pending appeal. Case-Laws Service Tax Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241351