2015 (2) TMI 973

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....n India under the relevant service category of Telecommunication Services. In order to render the conferencing services, Webex availed audio conferencing services, web conferencing services, web based applications, servers and other infrastructural facilities, i.e. Telecommunication services from its vendors located outside India. In other words, audio conferencing facilities and such related facilities procured from its foreign vendors i.e. InterCall Inc. and Singtel were used in rendering the conferencing services to its customers. Taking a view that appellant should have paid service tax on such services received from InterCall Inc. and Singtel, proceedings were initiated which has culminated in confirmation of the demand for service tax....

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....agement services for a fee including call waiting, call forwarding, caller identification, three-way calling, call display etc. etc. In this case the 2 service providers have providers have provided such facilities to the appellants. Therefore prima facie we consider that the service is Telecommunication service only. Moreover a circular issued by the Board also covers the issue as submitted by the learned counsel. Further paragraph 6.2 of the decision of this Tribunal in the case of Infosys Ltd. is also applicable to the facts of this case and for ready reference is reproduced below: "6.2. Learned counsel relied upon the Board's Circular issued in F.No. 137/21/2011-S.t. dated 19.12.2011 to submit that the Government has accepted the....

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....ecision in the case of Cellebrum Com Pvt. Ltd. Paragraph 1 which reproduced the fact is reproduced below for better appreciation. "Learned counsel, Shri Sahu submits that the appellant is an intermediary. It gathers messages from senders and transmits the same to the recipient with the help of cellular agencies. For gathering message and transmission thereof through cellular agencies, the appellant gets monetary consideration from senders. So also the appellant makes payment to cellular agencies for transmitting the data. Revenue has brought out the appellant to purview of tax under category of "business auxiliary service" on the ground that services have been provided on behalf of its client. Ld. Counsel raises an issue that appellant i....

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.... not Telecommunication service. Therefore it has to be classified as Business Support Service. We are unable to accept this concept of classification. What is required to be seen is whether service provided is a Telecommunication service or Business Support Service and thereafter the taxability has to be examined. We cannot say that just because the foreign service provider has not been licensed by Indian Telegraph Authority and therefore he is not providing Telecommunication Service at all. The correct way of interpretation is to say that he is providing Telecommunication service but the Indian definition of Telecommunication service does not include services provided by services providers who are not licensed by Indian Telegraph Authority....