https://www.taxtmi.com/caselaws?id=350657 The Tribunal set aside the order, ruling in favor of the appellant, a telephone service provider, regarding the liability for service tax on the amount retained under the 'Tatkal Scheme.' The Tribunal found that the retained amount was for capital expenditure, not part of the service value, as argued by the Revenue. Therefore, the demand for service tax was deemed unjustified, emphasizing that service tax should only apply to consideration received for providing telephone services under the relevant provisions of the Finance Act, 1994. en-us Thu, 23 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350657 The Tribunal set aside the order, ruling in favor of the appellant, a telephone service provider, regarding the liability for service tax on the amount retained under the 'Tatkal Scheme.' The Tribunal found that the retained amount was for capital expenditure, not part of the service value, as argued by the Revenue. Therefore, the demand for service tax was deemed unjustified, emphasizing that service tax should only apply to consideration received for providing telephone services under the relevant provisions of the Finance Act, 1994. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350657