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Service tax leviable only if service provider provides lease services and is also a Telegraph Authority
Case Law Details
- Case Name
- Qualcomm India Pvt. Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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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...
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