Verizon Communication India Pvt. Ltd vs.commissioner, Service Tax Commissionerate, Delhi Iii

Decided On : Sep-12-2017

Court : Delhi

LAW: Page 1 of 29 +, Article 226 of the Constitution, a Master Supply Agreement, the Finance Act, the Companies Act, a Master Supply Agreement, Page 5, the Finance Act, the Master Supply Agreement, the Constitution vide Constitution, the Finance Act, Section 65, the Finance Act, the Finance Act, Section 64, Chapter V, Section 65B, Section 65B, Chapter V applies, Section 64, Chapter V, Section 65, Page 10, Section 65, Section 65, Section 3, section 4, Section 65, section 4, the Indian Telegraph Act, Page 11, Section 65, Section 65, Section 66D, Section 66, Section 66B, Chapter V of the FA, Section 66, Rule 3 of the POPS Rules, the Customs Act, Section 94, Section 94, Page 15, Section 65, Section 65, Section 65B of the Act, Section 66D, Rule 3, the Master Supply Agreement, Page 21, Section 37B of the Central Excise Act, section 83, the Finance Act, Rule 3, the Master Supply Agreement, the Master Supply Agreement, the Rule 6A of the ST Rules, Page 27 of 29, Page 28

GPE: NEW DELHI +, India, Verizon, India, US, India, India, India, US, India, US, India, US, India, the State of Jammu, India, India, Kerala, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Verizon, India, India, India, India, India, ST, ST, India, India, Delhi, New Delhi, India, India, India, India, India, ST, India, US, India, India, India, India, India, India, India, India, India, India, India, India, India

DATE: August 28, 2017 Date, September 12, 2017, 11569/2016, 11572/2016,, 11569/2016, 11572/2016,, 1994, 1956, 11569/2016, 11572/2016,, 11569/2016, 11572/2016,, 2004, 14th March 2006, 18th June 2012, January 2011 to March 2012, period April to June 2012, 12th September 2016, 3rd January 2007, 13th May 2011, 11572, 11577, 2016, 12th September 2016, November 2016, 11569/2016, 11572/2016,, the period April 2011 to September 2014, 7th December 2016, 2016, 1994, 11569/2016, 11572/2016,, the period January 2011 to September 2014, 11569/2016, 11572/2016,, 1994, 2003, 2003, 11569/2016, 11572/2016,, Today, 1994, 1994, 11569/2016, 11572/2016,, 2005, 1994 14, 52, July 2012, 11569/2016, 11572/2016,, 1st July 2012, 1885, 13 of 1885, 1885, 13 of 1885, 11569/2016, 11572/2016,, 11569/2016, 11572/2016,, 11569/2016, 11572/2016,, 1st July 2012, 11569/2016, 11572/2016,, 1962, 1960, 1961, 11569/2016, 11572/2016,, Between April 19, 2006 to February 28, 2007, the period from, 1st March 2007, February 2010, 27th February 2010 to 30th June 2012, 11569/2016, 11572/2016,, January 2011 to September 2014, the period 27th, February 2010, 30th June 2012, 1st July 2012, 44, 1st July 2012, 11569/2016, 11572/2016,, the period post 1st July 2012, 12th September 2016, November 2016, 11569/2016, 11572/2016,, May, 2011, 24th February, 3rd January, 2007, 23rd August, 2007, 23rd August, 2007, 36, 11569/2016, 11572/2016,, 3rd January 2007, 11569/2016, 11572/2016,, 1st July 2012, the period after, 1st July 2012, 12th September 2016, 3rd January 2007, 11569/2016, 11572/2016,, 29 42, 3rd January, 2007, 3rd January 2017, 23rd August, 2007, 1944, 1994, 11569/2016, 11572/2016,, 44, 3rd January, 2007, 23rd August, 2007, 3rd January, 3rd January 2007, 11569/2016, 11572/2016,, February, 2009, 13th May, 2011, 28th February, 2010, 11569/2016, 11572/2016,, the post July 2012, 2012, between 1st July, 2003, 30th June, 2007, 26th February, 2010, 11569/2016, 11572/2016,, 29 51, 11569/2016, 11572/2016,, 54, the period January 2011, 1st July 2012, 11569/2016, 11572/2016,, 3rd January 2007, 23rd August 2007, the period January 2011, September 2014, the period after, 1st July 2012, 12th September 2016, November 2016, 11569/2016, 11572/2016,, 29 56, 11569/2016, 11572/2016,

PERSON: N. Venkataraman, R. Satish Kumar, Sanjeev Narula, Abhishek Ghai, N. Venkataraman, R. Satish Kumar, Sanjeev Narula, Abhishek Ghai, N. Venkataraman, R. Satish, Sanjeev Narula, Abhishek Ghai, N. Venkataraman, R. Satish Kumar, Prateek Gupta, Abhishek Ghai, Sanjeev Narula, JUSTICE S. MURALIDHAR JUSTICE, PRATHIBA M. SINGH %, S. Muralidhar, J.:1, Notification No.5/2006-CE, zzzx, zzzx, Rule 6A, Rule 6A, Sanjeev Narula, Narula, W.P., Venkataraman, Venkataraman, Venkataraman, Chandigarh, Rule 6A, Bench, Chandigarh, Chandigarh, Chandigarh, S. MURALIDHAR, J.PRATHIBA M. SINGH

ORG: DIVISION-XIV & ANR, W.P., DIVISION-XIV & ANR, Respondents XIV & ANR, Verizon Communication India Pvt, W.P., Page 2 of 29, Verizon India', Verizon India, MCI International Inc., Verizon US', Verizon India, the Service Tax Department, Business Support Services', Verizon India, Verizon US, Verizon US, Verizon US, Verizon India, Verizon India, Verizon Business, Verizon India, W.P., the National Long Distance, International Long Distance, the Government of India, Verizon India, Verizon India, it.5, Verizon India, Verizon US, Verizon India, the Export of Service Rules 2005, ESR, Verizon India, ESR, Verizon US, Verizon India, Verizon India, W.P., Page 4, Service Tax under Rule 5, the Cenvat Credit Rules, Business Support Services, Verizon US, Verizon India, Circular, Circular, W.P., Writ Petition (Civil) No.11575, Verizon India, Department, W.P., Verizon India, Verizon US, Department, Verizon India, Court, Writ Petition (Civil) No.11575, Department, SCN, Verizon India, Verizon US, Verizon US, Verizon US, Verizon India, Verizon US, Verizon India, Verizon US, Verizon US, Verizon India, Vodafone, Airtel, Verizon India, Verizon India, Verizon India, Verizon US, Verizon US, Verizon W.P., Verizon India, ESR, Verizon India, Verizon US, Verizon India, Verizon US, Nature of Service Tax, W.P., VAT, the Supreme Court, All India Federation of Tax Practitioners v. Union of India 2007, VAT, VAT, Service Tax, VAT, the Central Government, the Introduction of Article 268A, the Central Government, the Union Government, Introduced In, the Union List, W.P., VAT, the Supreme Court in, Association of Leasing and Financial Services Companies v. Union of India 2010-(20, SC, Court, VAT, W.P., Court, Godfrey Phillips India Ltd., State, U.P., Verizon India, Verizon US, Department, W.P., Verizon India, W.P., W.P., Business Support Services', Department, Verizon India, Department, Verizon India, Verizon India, Department, Verizon India, Department, W.P., the Place of Provision of Service Rules, Verizon India, Verizon US, W.P., Page 14 of 29 Department, Verizon India, the Supreme Court, Burmah Shell Oil Storage, Distributing Co., India Ltd., Commercial Tax, State, The Cochin Coal Company Ltd., ESR, ESR, W.P., ESR, W.P., Verizon India, ESR, ESR, Rule 6A of Services Tax Rules, Section 6D of the Act, the Central Government, the Central Government, Verizon India, W.P., Verizon India, Verizon US, Department, the ST Rules, Verizon India, Rule 6A, the ST Rules, the ST Rules, Verizon India, the ST Rules, the ST Rules, Verizon India, Department, SCN, Department, the Master Supply Agreement, Verizon India, Verizon US, Verizon US ', W.P., Verizon India, Verizon US, Verizon India, Verizon India, Department, Department, the Central Board of Excise and Customs, inter alia, Reliance, Circular, Verizon India's, Verizon US, Circular, Circular, Circular, Verizon India, Department, Verizon India, Verizon US, Department, Verizon India, Verizon US, Department, Circular, Circular, Verizon India, Business Support Services', Department, Verizon India's, Verizon India, Service Tax Appellate Tribunal, CESTAT, Paul Merchants Ltd, CCE, CESTAT, Vodafone Essar Cellular Ltd., CCE, Pune-III2013TIOL-566- W.P., Microsoft Corporation, Commissioner of Service Tax, Verizon India, ESR, Verizon India, Verizon India, Verizon US, the ST Rules, India.41, Department, Verizon US, Circular, W.P., Circular, Circular, Circular, Committee, Shri T.R. Rustagi, Customs & Central Excise, CBEC, W.P., Annexure, Circular, Circular, Circular, Circular, Verizon India, Verizon US, the Master Supply Agreement, Verizon India, Verizon US, Verizon US, Verizon US, Verizon US, Verizon India, W.P., Verizon India, Verizon US, Verizon India, Verizon India, Verizon US, Verizon India, Verizon US, Verizon US, Verizon US, Circular, W.P., CESTAT, Paul Merchants Ltd, CCE, Department, CESTAT, CBEC, No.334/1/2010-TRU, W.P., Court, CESTAT, Paul Merchants Ltd, CCE, Court, Paul Merchants Ltd, CCE, Vodafone Essar Cellular Ltd., CCE, CESTAT, Department, Verizon India, Verizon US, Department, ESR, W.P., Verizon India, Verizon India, ESR, Verizon India, Verizon US, Verizon India, Verizon US, Verizon US, Verizon US, Verizon India, Verizon US, Verizon US, Verizon India, Verizon US, ESR, W.P., Circular, CBEC, Circular, Verizon India, Verizon US, the ST Rules, Court, Verizon India, Verizon US, Cenvat, Verizon India, SCN, Verizon India, Verizon India, Department, W.P., W.P.

CARDINAL: four, 2, two, 3, 29, 6, fifteen, 29, Five, one, nine, three, 8, three, three, 2016, 29, 10, 6, 29, 12, 7, 29, 7, 6, 17, 97, 8, 29, 13, 105, 9, 29, 2, two, 3, 51, 1, 105, two, 29, 105, 111, 6, 109, 1, 29, three, 105, 105, 12, 29, 105)".18, 105, 19, 20, 13, 29, 21, one, 3, 4, 5, 10 to 13, 9, 24, 2, 11, 12, two, two, 2, 3, 1, 105, 105, 105, 27, only two, 16, only two, 1, 2, 31, 17, 29, 1, 1, 1, 1, 1, 33, 18, 29, 2009.35, 19, 29, 2012(12, 20, 29, 39, 1, two, One, 1, 43, 6, 6, 22, 29, three, 6, 2007.45, 23, 29, 3(1)(iii, 3, 1, 48, 24, 29, 25, 52, 53, 26, 29, two, 1, 1, four, 29, 29

NORP: Verizon, Indian, Indian, Verizon, Indian

LOC: Respondent, Kashmir

ORDINAL: fourth, 11th, first, first, first, first, first, 11th, Secondly, 24th, third, third, 11th

WORK_OF_ART: Value Added Tax, In All India Federation of Tax Practitioners', Circular No.141/10/2011- TRU

MONEY: Eighty-eighth Amendment) Act, Eighty-eighth Amendment) Act