Service by foreign entity will not fall under definition of ‘Telecommunication Service’

Honey Well Technology Solutions Lab Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore) As regards the ‘Telecommunication Service’, it is undisputed fact that the service provider is located outside India in respect of service received from M/s. AT & T and Genysis through data link / leased circuit. As per the definition of Telecommunication Service in Section 65(105)(zzzx) of the Finance Act, 1994, the taxable service means any service provided or to be provided to any person by the Telegraph Authority in relation to ‘Telecommunication Service’, In...