Sale of domain name is Sale of goods, Service tax not payable

M/s Spectranet Limited Vs Commissioner of Service Tax (CESTAT Delhi)

(i) So far the first issue of levy of service tax on the monthly rentals charged by the foreign internet service provider for procuring band with, under reverse charge mechanism, we hold that such foreign internet service provider are not Telegraph authority, which is a condition precedent for levy of service tax. Admittedly, the provider of such service is not a Telegraph authority under the Indian Telegraph Act. Accordingly, we hold that no taxable servic

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