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Bharata Sanchar Nigam Lta (Telecom) Versus Commissioner Of Central Excise And Service Tax Mangalore

2018 (2) TMI 931 - CESTAT, BANGALORE

Levy 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 connecti .....

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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 subj .....

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nt(AR), For the Respondent Per : V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No. 105/2007CE dated 08/03/2007. The appellant is engaged in the provision of telecommunication services. They have collected inter connection usa .....

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confirmed by the authorities below. Aggrieved by the decision, the present appeal has been filed. 2. When the appeal was called, we find that none appeared on behalf of the appellant. We heard Shri N. Jagadish, Superintendent(AR) for the Revenue. 3. .....

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medabad [2008(12) STR 565 (Tri. Ahmd.)], the Tribunal observed as follows:- 5. The learned advocate also relies on the clarifications contained in paragraphs 4 and 5 of the CBEC Circular No. 91/2/2007-S.T. dated 12-3-2007 which reads as follows :- 4. .....

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to make it a taxable service. Further, any service provided or to be provided, to any person, by a telegraph authority in relation to telecommunication service has been made taxable. This amendment will come into effect from a date to be notified by .....

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of telecommunication service comes into effect, service tax is not applicable to IUC. Accordingly, all contrary circulars/instructions issued in the matter are withdrawn. Pending cases may be decided in terms of the clarification. It has been clarifi .....

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