2018 (1) TMI 678

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..... led that prior to the amendment carried out in the definition for “telecommunication service through Finance Act, 2007” such interconnectivity user charges cannot be charged under ‘telecommunication service’ - demand not sustainable - appeal allowed. - ST/164/2007-DB - Final Order No. 21395 / 2017 - Dated:- 8-8-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER .....

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..... agree with the clarification dated 12.3.2007 issued by the Board, the matter stands settled that prior to the amendment carried out in the definition for telecommunication service through Finance Act, 2007 such interconnectivity user charges cannot be charged under telecommunication service . As such, we note that the impugned order upholding the demand of service tax is not sustainable and t .....

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