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TMI Blog2022 (4) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 60204 of 2013 - MISCELLANEOUS ORDER NO. 50128/2022 - Dated:- 5-4-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) Ms. Shagun Arora, Advocate for the appellant Sh. Ravi Kapur, Authorised Representative for the respondent ORDER The respondent Revenue have filed the present Miscellaneous Application for rectification of mistake in the Final Order No. 50975/2019 dated 05.08.2019 passed in Service Tax Appeal No. 60204 of 2013. 2. It is urged that vide a common Order-in-original, three show cause notices were decided. As regards show cause notice dated 08.02.2008 for the period 01.01.2002 to 31.12.2007, demand of ₹ 8,44,800/- have been confirmed under Lease Circuit Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till 16.05.2008, when the word telephony was replaced with the word telecommunication . Lease circuit means a dedicated link provided between two fixed location for use of the subscriber and includes a speed circuit, data circuit or telegraph circuit. The data circuit can be both wired or wireless. ---- ------ -------- ------ 15.5. Further, the argument of the appellant that by virtue of exclusion clause in definition of telecommunication service, no internet related activity can be classified as telecommunication service. He submits that telecommunication service includes data transmission services under sub-clause (vii) of Section 65(109a) includes the provision of access to wire or wireless facilities and service specifically de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be provided (zd) to a subscriber by the telegraph authority in relation to a leased circuit . For the period 01.06.2007 to 31.03.2012 (Leased circuit service got merged into telecommunication service) The definition of taxable service was any service provided or to be provided (zzzx) to any person by the telegraph authority in relation to telecommunication service . 6. It was further urged by learned Authorised Representative for Revenue that w.e.f. 01.06.2007 the Leased Circuit Service (for internet) got merged in the telecommunication service. The words subscriber was replaced by the word person . It was further urged that due to change in the definition, by way of amendment w.e.f. 01.06.2007, the Board Circular dated 09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .... ......... ........ (b) ....... ....... ......... ........ (c) any person in relation to internet telecommunication service referred to in sub-clause (zzzu) of clause (105); 8. Thus, this Tribunal taking into notice the exclusion clause have rightly held that no service tax liability arises even after amendment in the definition of telecommunication service as defined in clause (zzzx) of Section 65(105). 9. Having considered the rival contentions and after perusal of the record, we find that Leased Circuit Service (for internet) has remained all along exempt under the exclusion clause in Section 65(109a) of the Finance Act, which defines telecommunication service. Thus, we hold that there is no error in the final order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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