Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 147 - AT - Service TaxApplication for restoration of the appeal appeal was earlier dismissed for not getting clearance from COD - Now, the applicant produced the necessary clearance from COD to pursue the appeal appeal is restored - application for condoning the delay of 85 days in filing the appeal delay condoned as per circular dated 12-3-07 prior to the date when the amended telecommunication service comes w.e.f. 2007 service tax is not applicable on Interconnection Usage Charges (IUC) hence stay granted
The appeal was restored as the applicant provided necessary clearance from COD. The delay of 85 days in filing the appeal was condoned. Pre-deposit of Service Tax and penalties waived due to a circular clarifying non-applicability of tax on IUC before 2007. Stay petition allowed, appeal listed with Appeal No. ST/139/2007.
|