https://www.taxtmi.com/caselaws?id=270910 Interconnection charges recovered by one internet service provider from another were treated as outside service tax under the Online Information Access and Database Retrieval Service category. A binding departmental circular had clarified that ISP interconnection is a commercial and technical arrangement enabling access to data or information, and that such charges are not taxable. The contrary departmental view could not override that clarification, and there was no indication that downstream ISPs had failed to discharge tax on customer collections. The result was that the levy on interconnection charges was unsustainable. en-us Wed, 19 Aug 2015 00:00:00 +0530 Fri, 13 May 2016 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270910 Interconnection charges recovered by one internet service provider from another were treated as outside service tax under the Online Information Access and Database Retrieval Service category. A binding departmental circular had clarified that ISP interconnection is a commercial and technical arrangement enabling access to data or information, and that such charges are not taxable. The contrary departmental view could not override that clarification, and there was no indication that downstream ISPs had failed to discharge tax on customer collections. The result was that the levy on interconnection charges was unsustainable. Case-Laws Service Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270910