https://www.taxtmi.com/caselaws?id=31763 Service tax liability on amounts received for operating a private telephone exchange depended on unresolved factual questions, including whether the appellant acted only as a sub-contractor or franchisee of DoT and whether tax had already been paid on the telephone services. The record also required verification of the departmental circular relied upon by the appellant before liability could be determined. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision after examining the factual position and the circular's applicability. en-us Wed, 21 Nov 2007 00:00:00 +0530 Sat, 13 Jun 2009 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31763 Service tax liability on amounts received for operating a private telephone exchange depended on unresolved factual questions, including whether the appellant acted only as a sub-contractor or franchisee of DoT and whether tax had already been paid on the telephone services. The record also required verification of the departmental circular relied upon by the appellant before liability could be determined. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision after examining the factual position and the circular's applicability. Case-Laws Service Tax Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31763