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Telecommunication services provided to telecom operators not classifiable as 'Support services'

April 18, 2018[2018] 93 138 (Mumbai - CESTAT)/[2018] 67 GST 371 (Mumbai - CESTAT)

GST/Service Tax: Where assessee was involved in providing telecommunication services such as SMS, news, ring tones, games, videos, alerts, images, etc. to telecom operators who provided it to subscribers, said services would not fall under category of support services of business or commerce

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