2008 (5) TMI 147

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..... appeal – delay condoned – as per circular dated 12-3-07 prior to the date when the amended telecommunication service comes w.e.f. 2007 service tax is not applicable on Interconnection Usage Charges (IUC) – hence stay granted - 51/2007 - ST/154/2008 - Dated:- 8-5-2008 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) Shri Sameer Agarwal, Advocate, for the Appellant. Shr .....

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..... med on Interconnection Usage Charges (IUC). We find that CBSE (sic) (C.B.E. C.) clarified vide circular dated 12-3-2007 that prior to the date when the amended telecommunication service comes with effect from 2007 service tax is not applicable on IUC. In view of the above circular, the pre-deposit of amount of Service Tax and penalties are waived. Stay petition is allowed. Registry is directed t .....

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