9911796707
TMI Blog2018 (2) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax under the category of ‘leased circuits’ - Held that: - the leviability of service tax on inter connection usage charges has been the subject matter of various appeals which stand decided by the Tribunal in favour of the telecom service providers - In the case of Bharti Airtel Ltd. Vs. CST, Ahmedabad [2007 (3) TMI 246 - CESTAT AHMEDABAD], where it was held that CBEC Circular No. 91/2/ 2007-S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nection usage charges are leviable to service tax under the category of 'leased circuits'. Accordingly demands were confirmed by the authorities below. Aggrieved by the decision, the present appeal has been filed. 2. When the appeal was called, we find that none appeared on behalf of the appellant. We heard Shri N. Jagadish, Superintendent(AR) for the Revenue. 3. We find that the leviability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided, 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Fascel Limited cited supra and also by the Board's clarification. 7. In the light of the above, the impugned order cannot be sustained and the same is set aside and appeal is allowed with consequential relief, if any. 6. By following the decision of the Tribunal cited above, we find that the impugned order cannot be sustained and the same is set aside and appeal is allowed with consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
