June 2019

SERVICE TAX

PULOMA DALAL | JAYESH GOGRI | MANDAR TELANG
Chartered Accountants

I. Tribunal

 

18

2019 [21] G.S.T.L. 42 (Tri.-Chennai) Bharat Sanchar Nigam Ltd. vs. Commissioner of GST & Central Excise, Chennai

Date of order: 6th September, 2018

 

Interconnectivity Usage Charges (IUC) service from a telecom service provider located outside, tax demand not sustainable. SCN proceedings void ab initio as it lacked clarity in regard to the category of service under which the tax was proposed

 

FACTS

The appellant was a provider of telecommunication services. During the Departmental Audit it appeared to the Revenue that the appellant also provided Interconnectivity Usage Charges (IUC) services to other telecom operators in India and was receiving IUC services from a provider located outside India to whom payments were made in foreign currency. Therefore, a show cause notice was issued proposing to demand service tax without specifying the category of service. Subsequently, the said demand. An appeal was filed against this before the Hon’ble Tribunal.

 

HELD

It was observed that the show cause notice issued by the department lacked

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