https://www.taxtmi.com/caselaws?id=434312 Telecom services received from foreign vendors were not taxable as telecommunication service because that category requires provision by a person holding a licence under the Indian Telegraph Act. Although reverse charge liability under Section 66A of the Finance Act, 1994 and Rule 2(1)(d)(iv) was acknowledged in principle for services received from abroad, the decisive issue was classification of the service. As neither the recipient nor the foreign provider met the statutory licensing condition, service tax could not be sustained under the telecommunication service head. The stated circular also indicated that such activity, if taxable at all, had to be examined under business support service. en-us Fri, 03 Feb 2023 00:00:00 +0530 Wed, 22 Feb 2023 08:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434312 Telecom services received from foreign vendors were not taxable as telecommunication service because that category requires provision by a person holding a licence under the Indian Telegraph Act. Although reverse charge liability under Section 66A of the Finance Act, 1994 and Rule 2(1)(d)(iv) was acknowledged in principle for services received from abroad, the decisive issue was classification of the service. As neither the recipient nor the foreign provider met the statutory licensing condition, service tax could not be sustained under the telecommunication service head. The stated circular also indicated that such activity, if taxable at all, had to be examined under business support service. Case-Laws Service Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434312