9911796707
TMI Blog2015 (5) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate under the category of "Business Support Services" and discharged service tax liability on such amount received from ISP and in 2008 took registration under the category of "Internet Telecommunication Services". - appellant has made out a case for waiver of pre-deposit of the amount involved as the adjudicating authority could not have argued against the Board's Circular and the clarific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the demand of service tax under the category of Online Information and Database Access and/or Retrieval Services for the period April 2004 to April 2006. Adjudicating authority has in the impugned order held that appellant's services get classified under the said category as the amounts which are received by them are charged on Per Mb basis consumed by the Customer of ISP. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the appellant that the activity of the appellant could be inter-connectivity services provided by one ISP to another ISP and is covered by the Boar's Circular No. B/II/I/2000-TRU dated 9 th July 2001. On perusal of the said Circular, we do find so in para 6 Board has clarified as under:- Another point raised relates to applicability of service tax on inter-connectivity services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced portion of the Board's Circular the inter-connection charges paid by one ISP to another ISP are not liable to service tax. We were informed by the learned Counsel that on 01.05.2006, appellant on their own, to avoid any further litigation, took registration certificate under the category of Business Support Services and discharged service tax liability on such amount received from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
