The charges levied by one Division of M/s. BSNL to another and ...
Case Laws Service Tax
March 30, 2019
The charges levied by one Division of M/s. BSNL to another and that too by way of debit notes, is only an internal financial adjustment which cannot, by any stretch of imagination, be termed as “Interconnection Usage Charges” or as a taxable service for the purpose of levying service tax
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