https://www.taxtmi.com/caselaws?id=427681 The case involved issues related to the classification of services provided by MTNL through NIXI, the applicability of service tax on peering arrangements, consideration and settlement amounts in peering arrangements, revenue neutrality, identification of service provider and recipient, and the maintainability of reference to the Third Member. The Commissioner upheld the demand for service tax on MTNL for services provided through NIXI and on peering arrangements. However, the Member (Judicial) concluded that the demand for service tax on bills raised by MTNL on NIXI could not be sustained as NIXI was not a service provider or recipient. The matter was set for further submissions and a hearing to resolve the differences. en-us Wed, 14 Sep 2022 00:00:00 +0530 Thu, 15 Sep 2022 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427681 The case involved issues related to the classification of services provided by MTNL through NIXI, the applicability of service tax on peering arrangements, consideration and settlement amounts in peering arrangements, revenue neutrality, identification of service provider and recipient, and the maintainability of reference to the Third Member. The Commissioner upheld the demand for service tax on MTNL for services provided through NIXI and on peering arrangements. However, the Member (Judicial) concluded that the demand for service tax on bills raised by MTNL on NIXI could not be sustained as NIXI was not a service provider or recipient. The matter was set for further submissions and a hearing to resolve the differences. Case-Laws Service Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427681