2014 (12) TMI 625

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....hri A.K. Nigam, Hyderabad - IV Additional Commissioner (A.R.) ORDER Per: Justice G. Raghuram, President: Waiver of pre-deposit and stay of further proceedings for realization of the liability to tax, interest and penalties as confirmed by the adjudication order dated 28/03/2012 passed by the Commissioner of Customs & Central Excise, Hyderabad - IV Commissionerate is the relief sought in t....

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....Service (ITS) during 01/10/2006 to 31/07/2009 from M/s. Verizon, the petitioner in its defence contended that the service received by it does not fall within ITS as defined under Section 65(57a) read with Section 65(105)(zzzu) of the Act but is more properly classifiable under Telecommunication service (TS) defined in Section 65(109a) read with Section 65(105b). The basis for the petitioners cont....

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....ii) of Section 65(57a) enumerates provisions of telecommunication services including fax, telephony, audio conferencing and video conferencing, over the internet as included within the defined taxable service  ITS, by way of an inclusionary clause, explicating the ambit of the ITS. From the terms of the contract/agreement entered into between the global headquarter of the petitioner, incorpor....

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....at no plea was asserted before the adjudicating authority and no material produced which would establish that M/s. Verizon had provided services to the petitioner other than by way of internet. It is the further contention of the learned consultant that should the petitioner discover any material to establish that the service provided by M/s. Verizon was only through physical apparatus and not thr....