https://www.taxtmi.com/caselaws?id=434946 Dedicated private bandwidth connectivity procured from a foreign service provider was treated as leased circuit service and later telecommunication service, not as internet telecommunication service. The Tribunal held that service tax could be levied only if the provider also satisfied the statutory requirement of being a telegraph authority, meaning a person licensed under the Indian Telegraph Act, 1885. As the foreign provider had no such licence, the cumulative conditions for taxation were not met. Following an earlier coordinate bench decision on the same statutory framework, the demand was held unsustainable and tax was found not payable on the impugned services. en-us Wed, 01 Mar 2023 00:00:00 +0530 Thu, 09 Mar 2023 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434946 Dedicated private bandwidth connectivity procured from a foreign service provider was treated as leased circuit service and later telecommunication service, not as internet telecommunication service. The Tribunal held that service tax could be levied only if the provider also satisfied the statutory requirement of being a telegraph authority, meaning a person licensed under the Indian Telegraph Act, 1885. As the foreign provider had no such licence, the cumulative conditions for taxation were not met. Following an earlier coordinate bench decision on the same statutory framework, the demand was held unsustainable and tax was found not payable on the impugned services. Case-Laws Service Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434946