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2018 (2) TMI 931 - AT - Service TaxLevy of service tax - telecommunication services - Department was of the view that such inter connection usage charges are leviable to service tax under the category of ‘leased circuits’ - Held that: - the leviability of service tax on inter connection usage charges has been the subject matter of various appeals which stand decided by the Tribunal in favour of the telecom service providers - In the case of Bharti Airtel Ltd. Vs. CST, Ahmedabad [2007 (3) TMI 246 - CESTAT AHMEDABAD], where it was held that CBEC Circular No. 91/2/ 2007-S.T. dated 12-3-2007 clarified that the inter-connection usage charges will be chargeable to duty from the date of the Finance Bill of 2007 becomes an Act and for the earlier period such charges will not be subject to service tax - appeal allowed - decided in favor of appellant.
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