Verizon's Telecommunication Services Examined u/s 65(57a) for Reverse Charge Mechanism Applicability in Service Tax Case.

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....Telecommunication service - reverse charge - M/s. Verizon provides telecommunication services to the petitioner facilitating fax, telephony and audio/video conferencing including over the internet, an activity clearly falling within the ambit of Section 65(57a) and clearly outside the ambit of Section 65(109a) - prima facie case is against the assessee - AT....