https://www.taxtmi.com/caselaws?id=344754 The Tribunal set aside the decision demanding Service Tax from a telecommunication service provider for charges related to interconnection link facilities, infrastructure, and space. It ruled that the charges collected were not considered Business Support Services under section 65(105)(c) of the Finance Act, 1994, as clarified by the CBEC Circular. The appellant's services were deemed to facilitate interconnection with the BSNL network, not falling under the definition of Business Support Services. The appeal was allowed, emphasizing that the charges were not within the scope of taxable services. en-us Tue, 23 May 2017 00:00:00 +0530 Fri, 09 Sep 2022 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344754 The Tribunal set aside the decision demanding Service Tax from a telecommunication service provider for charges related to interconnection link facilities, infrastructure, and space. It ruled that the charges collected were not considered Business Support Services under section 65(105)(c) of the Finance Act, 1994, as clarified by the CBEC Circular. The appellant's services were deemed to facilitate interconnection with the BSNL network, not falling under the definition of Business Support Services. The appeal was allowed, emphasizing that the charges were not within the scope of taxable services. Case-Laws Service Tax Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344754