https://www.taxtmi.com/caselaws?id=3444 Service tax on interconnectivity usage charges was held unsustainable because the Revenue ed the governing Board circular and prior Tribunal rulings treated such charges as outside leased circuit services. On that basis, the demand could not be enforced and the assessee succeeded on the tax issue. Penalty also could not be maintained once the underlying demand failed, so it was held not leviable in the circumstances. The impugned order was set aside and consequential relief followed. en-us Wed, 05 Dec 2007 00:00:00 +0530 Mon, 30 Jun 2008 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3444 Service tax on interconnectivity usage charges was held unsustainable because the Revenue ed the governing Board circular and prior Tribunal rulings treated such charges as outside leased circuit services. On that basis, the demand could not be enforced and the assessee succeeded on the tax issue. Penalty also could not be maintained once the underlying demand failed, so it was held not leviable in the circumstances. The impugned order was set aside and consequential relief followed. Case-Laws Service Tax Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3444