https://www.taxtmi.com/caselaws?id=248751 Reverse charge service tax under Section 66A of the Finance Act, 1994 applies only when the foreign-sourced service matches the exact taxable description in Section 65(105). For leased circuit services, taxability depended on the service being provided by a telegraph authority within the meaning linked to the Indian Telegraph Act, 1885. As the foreign vendor was not shown to be a telegraph authority, the statutory condition for taxability was absent. The departmental clarification on international private leased circuit charges supported this construction, and the demand was therefore not sustainable under Sections 66 and 66A. en-us Wed, 13 Mar 2013 00:00:00 +0530 Mon, 23 Jun 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248751 Reverse charge service tax under Section 66A of the Finance Act, 1994 applies only when the foreign-sourced service matches the exact taxable description in Section 65(105). For leased circuit services, taxability depended on the service being provided by a telegraph authority within the meaning linked to the Indian Telegraph Act, 1885. As the foreign vendor was not shown to be a telegraph authority, the statutory condition for taxability was absent. The departmental clarification on international private leased circuit charges supported this construction, and the demand was therefore not sustainable under Sections 66 and 66A. Case-Laws Service Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248751