https://www.taxtmi.com/caselaws?id=347602 Roaming telecom services received by subscribers abroad were treated as falling squarely within the statutory definition of telecommunication service. The mere fact that the foreign provider was not a Telegraph Authority did not justify reclassifying the same activity under business auxiliary service on reverse charge basis. A service specifically and exhaustively covered by one taxable entry cannot be shifted to another entry through a broad or general description, and the Board's clarification dated 19.12.2011 supported that approach. On that reasoning, the demand under business auxiliary service was not sustainable and the tax liability was set aside in favour of the assessee. en-us Wed, 26 Jul 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347602 Roaming telecom services received by subscribers abroad were treated as falling squarely within the statutory definition of telecommunication service. The mere fact that the foreign provider was not a Telegraph Authority did not justify reclassifying the same activity under business auxiliary service on reverse charge basis. A service specifically and exhaustively covered by one taxable entry cannot be shifted to another entry through a broad or general description, and the Board's clarification dated 19.12.2011 supported that approach. On that reasoning, the demand under business auxiliary service was not sustainable and the tax liability was set aside in favour of the assessee. Case-Laws Service Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347602