2007 (11) TMI 275

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....r the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - On matter being called, nobody appeared for the appellant. However, they have filed a written submission which we have gone through. Heard Shri Sameer Chitkara, learned SDR appearing for the Revenue. 2. As per the facts on record, the appellants has been granted a license from the te....

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.... with Direct-inward-dialing facility. As such, by referring to the various provisions of the Telegraph Act, and the definition of taxable services, he has held that the appellant is liable to service tax. 3. In their written submission, the appellants have contended that they have already paid the service tax in respect of "telephone connection" by department of Telegraph and the appellants is ....