Service tax leviable only if service provider provides lease services and is also a Telegraph Authority

Qualcomm India Pvt. Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Hyderabad) CESTAT Hyderabad held that service tax is leviable only if service provider provides lease services and is also a ‘Telegraph Authority’ as defined under Indian Telegraph Act, 1885. Both conditions needs to be satisfied, for levy of service tax. Facts- The Appellant is a subsidiary of Qualcomm Inc. USA. The said Qualcomm Inc USA has entered into a Master Service Agreement with a group entity ‘Verizon Inc’ located outside India for providing telecom bandwidth and telephone related services for all...