Internet-linked leased circuit service remained excluded from telecommunication service tax, so rectification of the final order was refused.

The amended definition of telecommunication service continued to exclude services provided in relation to internet telecommunication, and the shift in wording from "subscriber" to "person" did not remove that exclusion. On that basis, internet-linked leased circuit service remained outside taxability after 01.06.2007. As no mistake apparent from the record was shown, rectification of the final order was not warranted and the miscellaneous application failed.

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Issues: Whether rectification of the final order was warranted on the ground that leased circuit service for internet remained taxable after 01.06.2007 under the amended definition of telecommunication service.

Analysis: The taxable service provisions relating to leased circuit service and telecommunication service were examined together with the statutory exclusion for services provided in relation to internet telecommunication. The amended definition of telecommunication service continued to exclude internet telecommunication services, and the change from subscriber to person did not remove that exclusion. The demand in question related to internet-linked leased circuit service, which fell within the continuing exclusion clause.

Conclusion: No mistake apparent from the record was shown, and the final order did not require rectification.

Final Conclusion: The miscellaneous application failed because the service remained outside taxability under the exclusion contained in the telecommunication service definition.

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