https://www.taxtmi.com/caselaws?id=259931 Inter-connectivity charges received by one internet service provider from another were treated as prima facie outside service tax where the Board's circular stated that such interconnection payments are not taxable and that tax applies only to amounts charged from the ultimate customer for online information and database access or retrieval service. The Tribunal held that the adjudicating authority could not ignore the circular at the interim stage and that the appellant had shown a prima facie case for relief. Waiver of pre-deposit and stay of recovery were therefore granted. en-us Mon, 02 Feb 2015 00:00:00 +0530 Tue, 26 May 2015 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259931 Inter-connectivity charges received by one internet service provider from another were treated as prima facie outside service tax where the Board's circular stated that such interconnection payments are not taxable and that tax applies only to amounts charged from the ultimate customer for online information and database access or retrieval service. The Tribunal held that the adjudicating authority could not ignore the circular at the interim stage and that the appellant had shown a prima facie case for relief. Waiver of pre-deposit and stay of recovery were therefore granted. Case-Laws Service Tax Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259931