https://www.taxtmi.com/caselaws?id=354438 The Tribunal classified IPLC charges under Telecommunication Services, dismissing the Revenue's appeal. Discrepancies in revenue between the balance sheet and ST-3 returns were attributed to accrual vs. cash basis, leading to the proceedings being dropped. The issue of service tax on other expenses and management consultancy services was remanded for further clarification. The respondent was granted a fair opportunity to present their case, resulting in the appeal being disposed of accordingly. en-us Mon, 22 Jan 2018 00:00:00 +0530 Mon, 05 Mar 2018 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354438 The Tribunal classified IPLC charges under Telecommunication Services, dismissing the Revenue's appeal. Discrepancies in revenue between the balance sheet and ST-3 returns were attributed to accrual vs. cash basis, leading to the proceedings being dropped. The issue of service tax on other expenses and management consultancy services was remanded for further clarification. The respondent was granted a fair opportunity to present their case, resulting in the appeal being disposed of accordingly. Case-Laws Service Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354438