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<h1>Appellate Tribunal rules no service tax on Interconnectivity Usage Charges pre-2007</h1> The Appellate Tribunal CESTAT, New Delhi, held that service tax is not leviable on Interconnectivity Usage Charges (IUC) for the period 16-7-2001 to ... Whether service tax is leviable on Interconnectivity Usage Charges - interconnection usage service is provided by one telegraph authority to another telegraph authority - While providing service of interconnection usage, no service of telephone connection is provided to recipient telegraph authority - as long as service is not provided directly to a subscriber (as mentioned above), the service may not fall in the category of telephone service - Therefore, IUC would not be taxable Issues:Whether service tax is leviable on Interconnectivity Usage Charges (IUC) for the period 16-7-2001 to 31-3-2004.The Appellate Tribunal CESTAT, New Delhi, comprising Members M. Veeraiyan and P. K. Das, considered the issue of service tax on Interconnectivity Usage Charges (IUC) and other non-taxable services. The appellant's representative referred to Board's Circular No.91/2/2007-ST, dated 12-3-2007, to support their argument. The Tribunal examined the records and the relevant circular to determine whether service tax is applicable to IUC for the specified period. The circular clarified that service tax is not applicable to IUC for the period before the amended definition of 'telecommunication service' took effect through the Finance Bill, 2007. The Tribunal noted that the interconnection usage service does not involve providing a telephone connection directly to a subscriber, as required by the definition of 'telephone service' under the Finance Act, 1994. The Law Ministry and Attorney General also opined that IUC is not taxable under any existing taxable services. Consequently, the Tribunal held that the demand for tax on IUC was not sustainable, setting aside the impugned order and allowing the appeal with consequential relief. The stay petition was also disposed of in light of this decision.
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