https://www.taxtmi.com/caselaws?id=446364 Roaming charges paid to foreign telecom operators for international roaming connectivity were held to fall within telecommunication service, not Business Auxiliary Service. During the relevant period, taxability attached only to telecommunication services provided by a Telegraph Authority under the Finance Act, 1994 read with the India Telegraph Act, 1885, and foreign telecom operators did not answer that description. A service specifically covered by the telecommunication entry could not be reclassified under Business Auxiliary Service merely to impose tax. The demand for service tax was therefore unsustainable, and the related interest and penalty also failed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 08:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446364 Roaming charges paid to foreign telecom operators for international roaming connectivity were held to fall within telecommunication service, not Business Auxiliary Service. During the relevant period, taxability attached only to telecommunication services provided by a Telegraph Authority under the Finance Act, 1994 read with the India Telegraph Act, 1885, and foreign telecom operators did not answer that description. A service specifically covered by the telecommunication entry could not be reclassified under Business Auxiliary Service merely to impose tax. The demand for service tax was therefore unsustainable, and the related interest and penalty also failed. Case-Laws Service Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446364