2015 (4) TMI 863

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....Per: P K Das: The applicants are providing "Telecommunication Service" to their subscribers. The dispute relates to the service rendered by the applicant to their customers abroad for which they have paid the amount to the foreign telecom operators. According to Revenue, the applicant is liable to pay service tax under reverse charge mechanism as "Business Auxiliary Service" under Section 66A o....

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....) has to be satisfied. We further note that this issue has been specifically clarified by C.B.E. & C. vide Circular No. 137/21/2011-S.T., dated 15-7-2011, with reference to "telecommunication service". 4. We find force in the arguments of the appellant that the charging section is Section 66 and therefore, for such service to be taxable the service has to be provided by a telegraph authority. I....