https://www.taxtmi.com/caselaws?id=264065 Leasing of tower space on microwave towers to cellular operators did not fall within Business Auxiliary Service because mere leasing was outside the statutory limbs of promotion, marketing, customer care, procurement or provision of service on behalf of a client, so that demand and related mandatory penalty were set aside. Leasing of dark fibre cables, however, satisfied the definition of leased circuit service as a dedicated link provided by a licensed telegraph authority to a subscriber, so the demand, interest and equal penalty were upheld. Suppression was also established from non-disclosure and failure to respond to requisitions, justifying the extended period and penalty for the sustained demand. en-us Fri, 24 Jul 2015 00:00:00 +0530 Tue, 28 Mar 2017 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264065 Leasing of tower space on microwave towers to cellular operators did not fall within Business Auxiliary Service because mere leasing was outside the statutory limbs of promotion, marketing, customer care, procurement or provision of service on behalf of a client, so that demand and related mandatory penalty were set aside. Leasing of dark fibre cables, however, satisfied the definition of leased circuit service as a dedicated link provided by a licensed telegraph authority to a subscriber, so the demand, interest and equal penalty were upheld. Suppression was also established from non-disclosure and failure to respond to requisitions, justifying the extended period and penalty for the sustained demand. Case-Laws Service Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264065