Service tax exempt on laying down of optical fibre cable network since beneficiary is Government

Telecommunications Consultants India Ltd. Vs Union of India & Ors. (Delhi High Court)

Delhi High Court held that the work in the nature of laying down of ^“Optical Fibre Cable Network” to benefit the defence forces for better communication is exempt from service tax since the ultimate beneficiary of the service is Government of India.

Facts- The respondent, Bharat Sanchar Nigam Limited [‘BSNL’],a Public Sector Undertaking floated a tender to roll out an exclusive and dedicated ^“Optical Fiber Cable Network” to be owned and

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