2013 (12) TMI 488

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....ri Ganesh Haavanur, SDR, for the Respondent. ORDER Heard both sides on the stay petition. 2. The applicant has undertaken to develop telecom infrastructure in terms of MOU entered into with M/s. Macronet Pvt Ltd. who have been subsequently taken over by M/s. Reliance Communication Infrastructure Ltd. (RCIL). RCIL is required to develop the infrastructure on build, own and operate bas....

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.... was got reimbursed from the later cannot be treated as payment towards any services by them as they are ultimately the service recipient. 4. Learned SDR, reiterating the findings and reasoning of the Commissioner, submits that RCIL are not paying any service tax as of now and whatever payments received by the applicant from them should be treated as part of support services. 5. We....