Interconnect service charges held not to be royalty, with the appeal dismissed on the same settled view.

Interconnect service charges were examined on the question whether they constituted royalty. Following an earlier co-ordinate Bench ruling, the court applied the same view that such charges do not amount to royalty and found no infirmity in the order under challenge. On that basis, the appeal was dismissed.

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Issues: Whether interconnect service charges paid constituted royalty.

Analysis: The issue had already been decided by a co-ordinate Bench, which held that interconnect service charges do not constitute royalty. The same view was followed in the present matter, and no infirmity was found in the order under challenge.

Conclusion: Interconnect service charges were held not to constitute royalty, and the appeal was dismissed.

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