https://www.taxtmi.com/caselaws?id=384135 Service tax could not be sustained on bandwidth remittances to foreign internet service providers because the leased circuit charge applied only where the service provider answered the statutory description of a telegraph authority. Rental receipts for wireless routers and radio equipment were treated as transfer of the right to use goods, with possession and control passing to customers and VAT having been paid, so they were not taxable services. Lease charges for optical fibre cables and consideration from domain-name sales were likewise held outside leased circuit, telecommunication, computer network, and online information or database access services. The demand and penalties were set aside on merits. en-us Mon, 05 Aug 2019 00:00:00 +0530 Wed, 07 Aug 2019 08:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384135 Service tax could not be sustained on bandwidth remittances to foreign internet service providers because the leased circuit charge applied only where the service provider answered the statutory description of a telegraph authority. Rental receipts for wireless routers and radio equipment were treated as transfer of the right to use goods, with possession and control passing to customers and VAT having been paid, so they were not taxable services. Lease charges for optical fibre cables and consideration from domain-name sales were likewise held outside leased circuit, telecommunication, computer network, and online information or database access services. The demand and penalties were set aside on merits. Case-Laws Service Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384135