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2017 (8) TMI 1121 - HC - Service TaxBusiness Support Services - Whether ‘infrastructure’ or ‘port’, charges for the space provided by the appellants to private operators enabling them the access of ‘interconnection links’, is covered under ‘Telecommunication Service’, defined in Section 65(104c) of the Finance Act 1994? - Circular dt. 12.3.2007 - Held that: - the tribunal requires to review the complete matter and give a fresh decision in view of the fact that when the earlier decision was rendered it was lost in transit which is not permissible - appeal allowed by way of remand.
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