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2008 (5) TMI 71 - CESTAT BANGALOREService tax on Interconnectivity Usage Charges (IUC) received by the appellants, BSNL – The interconnectivity usage charges are collected from another telephone service provider - It is not a service provided directly to a subscriber - While providing service of interconnection usage, no service of telephone connection is provided to recipient telegraph authority - hence interconnectivity usages charges would not be liable to service tax under “telephone service”
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