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of <h1>Appeal allowed: Interconnectivity user charges not taxable as telecommunication service pre-2007</h1> <h3>M/s. Bharat Sanchar Nigam Ltd (telecom) Gulbarga, Karnataka Versus Commissioner of Central Excise and Service Tax, Mangalore</h3> The Tribunal allowed the appeal, setting aside the order by the Commissioner related to service tax on interconnectivity user charges for ... Classification of services - Interconnectivity user charges - Revenue held that such charges are liable to service tax under ‘telecommunication service’ - Board clarification dated 12.3.2007 - Held that: - the matter stands settled that prior to the amendment carried out in the definition for “telecommunication service through Finance Act, 2007” such interconnectivity user charges cannot be charged under ‘telecommunication service’ - demand not sustainable - appeal allowed. The appeal was against an order by the Commissioner (A), Mangalore related to service tax on interconnectivity user charges for telecommunication services. The Tribunal held that prior to the 2007 amendment, such charges cannot be taxed under 'telecommunication service'. The impugned order was set aside, and the appeal was allowed.
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