Exemption Denied for Public Phone Service Due to Undefined "Local Calls"; Service Tax Demand Upheld by Authorities.

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....Benefit of exemption for public telephone operating only for "local calls" - calls made to mobile service operators - In the absence of any contrary definition of local calls anywhere, we have no choice but to hold that the appellant is not entitled to the benefit of exemption notification which was available for public telephones to be used for local calls - on merits the demand is sustainable.....