https://www.taxtmi.com/caselaws?id=267089 Interconnection charges recovered by one internet service provider from another were treated as a commercial and technical arrangement enabling data access, and were not liable to service tax under Online Information Access and/or Database Retrieval Service for the relevant period. The Board's circular was applied as binding, so the department could not argue contrary to that position. The record also did not establish any non-payment of tax by downstream ISPs on amounts collected from customers. On that basis, the demand was not sustainable and the charges were held not taxable. en-us Tue, 19 Aug 2014 00:00:00 +0530 Thu, 29 Oct 2015 06:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267089 Interconnection charges recovered by one internet service provider from another were treated as a commercial and technical arrangement enabling data access, and were not liable to service tax under Online Information Access and/or Database Retrieval Service for the relevant period. The Board's circular was applied as binding, so the department could not argue contrary to that position. The record also did not establish any non-payment of tax by downstream ISPs on amounts collected from customers. On that basis, the demand was not sustainable and the charges were held not taxable. Case-Laws Service Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267089