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Case Law Details

Case Name : Bharat Sanchar Nigam Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)
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Bharat Sanchar Nigam Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The CESTAT Chennai has ruled in favor of Bharat Sanchar Nigam Limited (BSNL) by quashing the demand for service tax on telecom services for a specific period. The decision was based on the non-inclusion of an Explanation in Rule 5(1) of the Service Tax Rules.

BSNL, a Government of India undertaking, was paying service tax based on a tariff structure that did not include certain components. However, th

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