https://www.taxtmi.com/caselaws?id=780965 CESTAT held the appeal dismissed, finding the services rendered constituted leased circuit services under s.65(105)(zd) and that installation and commissioning charges for antennas/equipment are taxable service transactions even if executed through vendors. The tribunal applied the doctrine of merger to reject conflicting orders and concluded the services were input services used exclusively by the recipient telecom provider; the challenge that subscribers were direct recipients failed. Claims of time-bar were rejected and demands for service tax with interest and penalty were upheld. en-us Wed, 16 Jul 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780965 CESTAT held the appeal dismissed, finding the services rendered constituted leased circuit services under s.65(105)(zd) and that installation and commissioning charges for antennas/equipment are taxable service transactions even if executed through vendors. The tribunal applied the doctrine of merger to reject conflicting orders and concluded the services were input services used exclusively by the recipient telecom provider; the challenge that subscribers were direct recipients failed. Claims of time-bar were rejected and demands for service tax with interest and penalty were upheld. Case-Laws Service Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780965