Support services
1,286
Chartered Accountant Services
52,473
Packing Services
2,701
Erection, Commissioning or Installation Services
14,162
General Insurance Services ... employees.
4.7 Legal services: These services were availed in connection with legal advisory services and would qualify as input services as being in the inclusive
part of the Fixed Wireless Services. The Basic License of 1997 mandates the licensees to deploy Wireless Services as the preferred technology in the last ... working days before implementing any new Interconnection Usage Charge for telecommunication services under 'this Regulation' and any changes thereafter".
Since
under:
1.1 The appellant are a Public Sector Undertakingengaged in providing telecommunication services. During the period from 01.04.2000 to 31.10.2005, they purchased switching equipments
that appellant has been exporting
investment advisory services registered under banking and other finance
services. Refund claim was made against unutilized CENVAT credit accumulated
during ... Membership Fee service;
d) General Insurance (Employee Insurance) service and
e) Telecommunication services;
out of which adjudicating authority disallowed refund on first three services
against
activity of erection and
commissioning of towers and for providing the telecommunication
services, without bringing the towers at site, the appellant cannot
provide telecommunication service ... other services, which
are used for carrying on the business of manufacturing or providing
output services have been held to be admissible services in numerous
2008. The appellant is a provider of
telecommunication services to the customers in Assam, District,
Bongaigaon. The accounts of the appellant were subjected to audit ... Advocate advance the following arguments:-
(i) The Telephone services were originally provided by the
Department of Telecommunication (DOT). With effect from 1/11/2000
Category of services
Amount(INR)
1.
Security Agency Services
20,776
2.
Management or Business consultants Services
5,337
3.
Management , Maintenance or repair ... supply Agencys Services
39,727
8.
Courier services
1,334
9.
Chartered Accountant Services
10,300
10.
Internet Telecommunication Services
587
11.
Information Technology
appeal is related to admissibility of three services as input
services for providing output services of telecommunication
services. The input services in question are Conference ... Sets and Liasoning and Documentation Services. The
learned Original Adjudicating Authority has held that these
services are not input services, inasmuch as, the conference
appellant is Telecommunication Service provider
and is discharging the Service Tax liabilities on the telecommunication
services provided by it. During the disputed period ... tower and tower
materials, which were used by the appellant for providing
telecommunication service. Proceedings were initiated against the
appellant proposing to deny Cenvat Credit
amongst each other.
iv) These services are more appropriately classified as telecommunication
services as defined under Section 65 (109a) of the Act. It is specifically ... 109a) of the Act that private network
services including provision of wire or wireless telecommunication link between
specified points and data transmission services including provision
