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1 - 10 of 23 (0.22 seconds)Section 65 in Finance Act, 1999 [Entire Act]
Tcs E-Serve Ltd. (Earlier Known As ... vs A.C.I.T. 9(3), Mumbai on 18 April, 2023
8. We now take up the issue of relating to the classification of
Lease Circuit Service. We note that the leased line service has been
included under the category "Telecommunication Service" u/s 65(105)
(zzzx) of the Act. Consequently, as there is a specific classification for
the said service, we hold that this service is not taxable under this
category as it has not been provided by "Telegraph Authority". We
observe that the Ld Counsel has relied upon the decision of Tribunal
Mumbai in the case of TCS E-Serve Ltd. vs. Commissioner of Service
Tax, Mumbai 2014 (33) STR 641 (TRI.), wherein this Hon'ble Tribunal
has held that International leased circuit service from the foreign
vendor was not taxable being telecommunication service from a
person other than the telegraph authority. It has also been submitted
before us that the demand on this account has been dropped for the
subsequent period vide Order-in-Original dated 28.08.2012, we hold
that the demand for the previous period cannot be sustained.
Section 2 in The Central Excise Act, 1944 [Entire Act]
All India Federation Of Tax ... vs Union Of India & Ors on 21 August, 2007
In this context, he relied on
the judgment in All India Federation of Tax Practitioners vs. UOI,
[2007 (7) STR 625 (S.C.)], wherein the Hon'ble Supreme Court held
that principle of equivalence is to be applied between excise duty and
service tax and that service tax is levied on services provided in India.
Emerald System Engineering Ltd vs Commissioner Of Service Tax, Mumbai-Ii on 1 March, 2016
In this context, we take note of the decision
of the Tribunal in the case of Emerald System Engineering Limited
vs. Commissioner of Service Tax, Mumbai-II. The relevant para is
reproduced hereinafter:-
Section 73 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
Section 70 in Finance Act, 1999 [Entire Act]
Reliance Ada Group Pvt. Ltd vs Commissioner Of Service Tax on 30 November, 2015
5 ST/766&767/2012
Reliance ADA Group Pvt. Ltd. vs. Commissioner of Service Tax,
Mumbai-IV8
He further submitted that the Commissioner had ignored the details of
various payments made under the head "Others" provided by the
appellant which has been noted in the impugned order. A bare perusal
of the activities for which payment had been made, would indicate that
the same is liable to be taxed as "Online Information and Data Base
Access and Retrieval Services". Learned Counsel further submitted
that the intention of Section 66A is to shift the burden of tax from the
service provider to the recipient of service. However, these activities
take place outside India and therefore, such services are not taxable in
the hands of the foreign service providers or in the hands of the
appellant. In support of his submission, he relied upon the following
decisions:-