2007 (3) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e on such confirmed demand. Since the issue involved in this case is covered by the decision of the same Bench, we grant the waiver of pre-deposit of the amounts involved and take up the appeal itself for disposal. 2. Considered the submissions made at length and perused the records. We find that the service tax demand in this case has arisen out of the fact that the assessee is also providing services of interconnectivity to other cellular operators/mobile operators and basic telephone service providers for interconnecting their customers with the customers of other cellular operators and mobile operators. They issue the bills/invoices for these interconnectivity usage charges and are collecting charges for the same and this service is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o Reliance Infocomm Limited the question of appellant company leasing the circuit to Reliance Infocomm and consequently the appellant company collecting any charges cannot arise. Further, in this case the link is used not only for calls terminating with the appellant company but the link is also used for the purpose of calls emanating from the appellant company but the link is also used for the purpose of calls emanating from the appellant company to the subscribers of Reliance Infocomm. It is also not disputed that the charges for calls emanating from the appellant company to the subscribers of Reliance Infocomm are payable by the appellant company to Reliance Infocomm. Similarly charges at identical rates are payable for calls terminating .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es for use of facilities of terminating calls of any telecom authority is being paid by the originating telecom authority. 9. 10.** ** ** 11. Therefore, the following emerges : (a) That no telegraph authority can be treated as subscriber of another telegraph authority in relation to the link established between one telegraph authority and another telegraph authority; (b) The IUC charges collected by each telecom authority for the calls terminating to the subscribers under them emanating from other telecom authorities cannot be treated for use of "leased circuit". (c) No telegraph authority can be held to be providing a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X