2015 (4) TMI 216

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....: Mr Rajesh Kumar, CA For the Respondent : Mr A K Nigam, AR ORDER Per: B S V Murthy: The period involved in this case is from May 2006 to March 2010. An amount of Rs. 1,62,18,575/- relates to payments effected to the foreign company for providing dedicated leased lines and service tax has been demanded under the category of "Business Auxiliary Services". A sum of Rs. 5,68,83,782/- has ....

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....ervice is not taxable. 3. As regards demand for more than Rs. 5.68 crores, learned counsel submitted that operational or administrative assistance in any manner was included in the definition of 'business support service' only on 1.5.2011 and therefore, prior to that period, the assistance received in 'management' is not liable to tax. 4. We find prima facie force in the argu....

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....10, the service tax payable has been calculated in respect of Telecom service and paid. Even though the dispute is about 'business support service', in the order as well as in the documents, it comes out clearly that 'telecom service' has been considered as 'business support service' and therefore, the payment can be related to the adjudication order. Accordingly, we agree ....