2008 (3) TMI 255

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..... passing of the Finance Bill, 2007 – period in question pertains to the earlier period - Therefore in terms of the said circular, the appellants are not required to discharge service tax on these charges collected by them – stay granted - ST/St/54/2007 & ST/66/2007 - 233/2008 - Dated:- 24-3-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri S. Raghu, Advocate, for t .....

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..... lants submission is that the issue has been clarified by the Board by their Circular No. 91/2/07-S.T., dated 12-3-2007 in which it has been clarified that the Service tax is not leviable on the interconnectivity usage charges and it is also clarified that it will be applicable only from 2007 in terms of the new definition of "Telecommunication Service" as incorporated by Clause 104 of Section 65 o .....

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..... revenue involved. 2. We have perused the circular dated 12-3-07 which clarifies about the levy of service tax on "interconnection services" provided by one telecom operator to another. Para 4 clarifies that the new definition of Telecommunication service has been incorporated vide clause 104, Section 65 of the Finance Act, 2007 and IUC has been specifically incorporated in the definition of "T .....

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