TMI Blog2007 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 – hence demand is set aside - ST/55/2007 - A/583/2007-WZB/Ah’bad - Dated:- 16-3-2007 - Justice R.K. Abichandani, President and Shri M. Veeraiyan, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e telecom authority from other telecom authorities was considered and decided in favour of the assessee. The service provided by the appellant which is sought to be taxed as "leased circuit" service is defined under Section 65(50) of the Finance Act, 1994 as follows:- "Leased circuit means a dedicated provided between two fixed locations for the exclusive use of the subscriber and includes the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... criber in the terminating telecom authority. (d) No grounds have been adduced to hold the charge of @ 30 paisa per pulse collected by the appellant in respect of calls terminating at their end is towards so called leased circuit service. Therefore, the charges collected by them cannot be treated as towards the services rendered as leased circuit service." 5. The learned advocate also relies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. It is, therefore, clarified that for the period prior to the date when the amended definition 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 Accordingly, all contrary circulars/instructions issued in the matter are withdrawn.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 clarified that the inter-connection usage charges wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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