https://www.taxtmi.com/caselaws?id=377482 Interconnection usage charges arise only where one service provider pays another for network usage, termination or transit of calls. Charges raised by one division of a telecom undertaking on another division of the same entity were treated as an internal financial adjustment, not as consideration for a service rendered to another person. Because there were no distinct service provider and service recipient entities, the essential ingredient of a taxable telecommunication service was absent. Service tax could not therefore be levied on service rendered to oneself, and the proposed demand, interest and penalties could not survive. en-us Thu, 20 Dec 2018 00:00:00 +0530 Wed, 11 Sep 2019 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377482 Interconnection usage charges arise only where one service provider pays another for network usage, termination or transit of calls. Charges raised by one division of a telecom undertaking on another division of the same entity were treated as an internal financial adjustment, not as consideration for a service rendered to another person. Because there were no distinct service provider and service recipient entities, the essential ingredient of a taxable telecommunication service was absent. Service tax could not therefore be levied on service rendered to oneself, and the proposed demand, interest and penalties could not survive. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377482