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2016 (1) TMI 702 - AT - Service TaxInterconnection service - Online Information Access and/or Database Retrieval Service - From April 2004 to April 2006 - appellant submitted that the demand which has been raised is for interconnection service which is not taxable as per the Boards Circular dated 09/07/2001. - Held that:- the Board did not want to tax the amounts recovered by an ISP for interconnectivity services. Such a stated stand cannot be overlooked by the adjudicating authority who is functioning under the Board. Be that as it may, there is nothing on record to show that small time ISPs who had rendered the services to their clients by taking connection from the appellant had not discharged any service tax liability on the amounts collected by them from their clients/customers. It is settled law that the revenue cannot argue against their own Boards clarification. - Demand set aside - Decided in favor of assessee.
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