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TMI Blog2017 (8) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 15-2-2017 - MR. K.S. JHAVERI AND MR. VINIT KUMAR MATHUR, JJ. For The Appellant : Mr. Sanjiv Pandey For The Respondent : Mr. Anurag Kalavatiya Judgment 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal which delivered the judgment on 18.10.2011, though it was heard on 1.8.2011. 1.1 For the sake of convenience, we are reproducing the order of the tribunal which reads as under: But such order has been lost in transit for which that could not be issued. Therefore, the matter was placed before Hon ble Vice President for appropriate order. In terms of order dated 18.10.2011, the Hon ble Vice President has ordered the Duplicate order to be issued. 2. This cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Level 1/LDCC TAX of BSNL to CMTS PROVIDER s exchange. 6.2 DETAILED BILLING 6.2.1 For every STD/ISD call originating from the CMTS PROVIDER s network and accepted by BSNL, a detailed billing record wherever possible and/or bulk billing record will be generated in the LDCC TAX. For this purpose the CMTS PROVIDER shall supply calling subscriber s indentity for detailed billing purpose. 6.3 CONNECTION CHARGES. 6.3.1 SET UP COST a) CMTS PROVIDER shall pay to BSNL one time charge, towards configuration, testing and commissioning charges, @ ₹ 10,000/- per PCM port subject to a maximum of ₹ 1,00,000/- per POI location per occasion for set up of POIs. b) CMTS PROVIDER shall pay to BSNL the charges a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OVIDER is not able to bring his interconnecting transmission link upto the BSNL s designated exchange for the POI, BSNL may subject to availability and payment of the prescribed charges by CMTS PROVIDER, provide interexchange junctions on PCMs from the exchange up to which the CMTS PROVIDER has brought its transmission link to the location of POI. These charges shall be same as prescribed by TRAI for leased lines from time to time or on R G terms Conditions as the case may be. For any other infrastructure like space in BSNL s building, provision of power supply, air conditioning, mounting of antennas on towers or building tops if feasible, the charges and other terms conditions for the same shall be as prescribed by BSNL from time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterconnection service provided by one telecom operator to another reg. The interconnection service is provided by one telegraph authority to another to enable the telephone subscribers of these telegraph authorities to connect with each other. Interconnection in technical terms means the commercial and technical arrangements under which service providers connect their equipment, networks, and services to enable their customers to have access to the customers, services, and networks of other service providers. For providing interconnection, the telegraph authority collects interconnect usage charges (IUC). A question has been raised as to whether this service is taxable and accordingly, whether service tax is applicable to IUC. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Bill, 2007, a new definition of telecommunication service has been incorporated vide clause (104) of section 65 of the Finance Act, 1994 and IUC has been specifically incorporated in the definition of telecommunication service to make it a taxable service. Further, any service provided or to be provided, to any person, by a telegraph authority in relation to telecommunication service has been made taxable. This amendment will come into effect from a date to be notified by the Government after enactment of Finance Bill, 2007. Therefore, after this amendment comes into effect, service tax would be applicable to IUC charges. 5. It is, therefore, clarified that for the period prior to the date when the amended definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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