https://www.taxtmi.com/caselaws?id=256973 The Tribunal ruled in favor of the appellant, holding that the services procured from foreign vendors for audio and web conferencing were correctly classifiable under Telecommunication Service, not Business Support Service, for the purpose of service tax liability. The decision emphasized the specific classification of Telecommunication Service over general categories, considering the definitions under the law, relevant precedents, and the nature of the services provided. Consequently, the appellant was granted a waiver of pre-deposit and a stay against recovery during the appeal process. en-us Mon, 15 Sep 2014 00:00:00 +0530 Tue, 24 Feb 2015 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256973 The Tribunal ruled in favor of the appellant, holding that the services procured from foreign vendors for audio and web conferencing were correctly classifiable under Telecommunication Service, not Business Support Service, for the purpose of service tax liability. The decision emphasized the specific classification of Telecommunication Service over general categories, considering the definitions under the law, relevant precedents, and the nature of the services provided. Consequently, the appellant was granted a waiver of pre-deposit and a stay against recovery during the appeal process. Case-Laws Service Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256973