https://www.taxtmi.com/caselaws?id=343144 Telecommunication service tax under reverse charge applied only where the service was provided by a Telegraph Authority as defined by the Indian Telegraph Act, 1885. A foreign telecom vendor without a licence under the first proviso to section 4(1) did not meet that definition, so outbound roaming and leased circuit services from such a provider fell outside the telecommunication service entry. The Board circular dated 15.07.2011 was treated as consistent with this position. On those facts, no reverse-charge service tax liability arose and the demand was not sustainable. en-us Wed, 30 Nov 2016 00:00:00 +0530 Fri, 19 May 2017 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343144 Telecommunication service tax under reverse charge applied only where the service was provided by a Telegraph Authority as defined by the Indian Telegraph Act, 1885. A foreign telecom vendor without a licence under the first proviso to section 4(1) did not meet that definition, so outbound roaming and leased circuit services from such a provider fell outside the telecommunication service entry. The Board circular dated 15.07.2011 was treated as consistent with this position. On those facts, no reverse-charge service tax liability arose and the demand was not sustainable. Case-Laws Service Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343144