2008 (7) TMI 54

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..... w definition of “telecommunication service” was incorporated vide clause 104 of Section 65 - Inasmuch as the period in the present appeal is prior to 2007, the appellants were not required to pay any tax - ST/91/2007 - A/1424/WZB/Ahd/2008-CII - Dated:- 21-7-2008 - Smt. Archana Wadhwa, Member (Judicial) and Shri B.S.V. Murthy, Member (Technical) (Final Order No. A/1424/WZB/Ahd/2008-CII and .....

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..... one service providers for interconnecting their customers with customers of other cellular operators and mobile operators. The impugned order is to the effect that such services taxable service under Section 65 of the Finance Act, 1994 under the category of "leased circuit services". 3. We find that Tribunal's decision in the case of M/s. Reliance Telecom Ltd. referred supra has followed .....

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