Public Mobile Radio Trunking Services not taxable as telephone-connection services; clarifies exclusion and centralises interpretation authority. PMRTS provide wireless connectivity among subscribers via radio terminals or trunking handsets without using telephone lines or instruments and without simultaneous two way voice communication; therefore PMRTS are not services 'in relation to a telephone connection' and do not fall within that taxable scope. All interpretive or policy questions on service tax must be referred to the Board for examination and clarification; field offices must not issue independent clarifications.