https://www.taxtmi.com/caselaws?id=353942 Interconnectivity user charges collected from other telecom service providers were treated as outside the scope of service tax under telecommunication service for the period before the Finance Act, 2007 amendment. The analysis relied on the Board clarification dated 12.03.2007, which was accepted as settling that such charges could not be taxed under that category for the pre-amendment period. On that basis, the demand sustained in the impugned order was found to lack legal support, and the levy on interconnectivity user charges for the dispute period was held unsustainable. en-us Tue, 08 Aug 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353942 Interconnectivity user charges collected from other telecom service providers were treated as outside the scope of service tax under telecommunication service for the period before the Finance Act, 2007 amendment. The analysis relied on the Board clarification dated 12.03.2007, which was accepted as settling that such charges could not be taxed under that category for the pre-amendment period. On that basis, the demand sustained in the impugned order was found to lack legal support, and the levy on interconnectivity user charges for the dispute period was held unsustainable. Case-Laws Service Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353942