Foreign Telecom Providers Not Classified as Telegraph Authority Under Indian Telegraph Act; Service Tax Demand Overturned.

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Full Text of the Document

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....Reverse charge mechanism - Telecommunication services - outbound roaming services - Foreign Service provider has not been granted with any licenses under the Indian Telegraph Act 1885 and hence cannot be considered as a Telegraph Authority under the provisions of the Indian Telegraph Act 1885 - Demand of service tax set aside - AT....