includes data services and also includes data
transmission services including provision of access to wired or wireless
facilities and services, specifically designed for efficient transmission ... definition of telecommunication service, no internet related
activity can be classified as telecommunication service. He submits
that telecommunication service includes data transmission services
under
from national and
international destinations were introduced as 'Telecommunication Services'
with effect from 01.06.2007. Therefore, the very same activity cannot be
made liable ... Domestic Telecom Operator from a Foreign
Telecom Operator falling under 'Telecommunication Services' was held to be
not sustainable vide M/s. Vodafone Essar
electronic mail, voice
mail, data services, audit text services, video text
services, radio paging and cellular mobile telephone
services) which is made available to users ... services, internet services, pager services etc., were brought into
the four corners of 80IA, though the said services were not the basic
services
associated services which includes (but
is not limited to) internet services and any other services which
are ancillary to the provision of such telecommunication
services ... services (Business Support
Services), supervision and quality of third party customer care
services, marketing and promotional services. Whereas the
respondent-assessee is providing telecommunication services
Authority are
as follows:
(i) Increasing tele-density and access to telecommunication
services in the country at affordable prices.
(ii) Making available telecommunication services which ... long distance circuits of telecommunication between different
service providers;
(h) facilitate competition and promote efficiency in the
operation of telecommunication services so as to facilitate
Respondent No.
3 not to issue any order suspending telecommunication services
as the Respondent No. 3 does not have the authority to issue
such orders ... from the communication dated 18th December, 2019
that voice services, SMS services and internet services were put to halt for a
temporary period of four
issues including the scope and
classification of taxable services, valuation of taxable services,
export of services, services received from outside India also fall
within ... issues including the scope and classification of taxable
services, valuation of taxable services, export of services,
services received from outside India, scope of
exemptions
Spectrum is not
expenditure for acquiring any right to operate telecommunications services.
Out of the service areas in which 3G spectrum ... assessee, it had
acquired the rights to operate telecommunication services in the year 1995-1997 for
Maharashtra, Gujarat, Uttar Pradesh West, Madhya Pradesh, Haryana. Andhra
that the services namely, Management and Business
Consultant services, Business Auxiliary Service, Business
Support Service, Membership of Club or Association, Convention
Services, Renting of Immovable ... various input services namely,
Management and Business Consultant services, Business
Auxiliary Service, Business Support Service, Membership of Club
or Association, Convention Services, Renting of Immovable
that the services namely, Management and Business
Consultant services, Business Auxiliary Service, Business
Support Service, Membership of Club or Association, Convention
Services, Renting of Immovable ... various input services namely,
Management and Business Consultant services, Business
Auxiliary Service, Business Support Service, Membership of Club
or Association, Convention Services, Renting of Immovable
