2015 (5) TMI 805

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..... Nagvenkar, Addl Commissioner (AR) ORDER Per: M V Ravindran: This stay petition is filed for waiver of pre-deposit of an amount confirmed as service tax liability, interest thereof and penalties imposed. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the adjudicating authority has confirmed the demand of service tax under the category of "Online .....

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..... x liability on the said amount. We find that there is no dispute that the appellant connects their equipments to Network Services to enable the customer of internet service provider to higher space so as to have access to the data or information and such activity facilitates or provides services to the customer of ISPs. It is the case of the appellant that the activity of the appellant could be in .....

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..... t, it is the customer of an ISP who ultimately receives on-line information and database access and/or retrieval service. Service tax on the amount charged from him is payable. Therefore, interconnection charges paid by one ISP to another ISP are not liable to service tax ." (Emphasis ours) 3.1 It can be seen from the above reproduced portion of the Board's Circular the inter-connection char .....

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