https://www.taxtmi.com/caselaws?id=377482 The Tribunal ruled that Interconnection Usage Charges (IUC) between different segments of the same entity, in this case, BSNL, were not taxable as they constituted internal financial adjustments, not taxable services. The services provided within BSNL did not fall under the definition of taxable services under the Finance Act, 1994. The Tribunal emphasized that service tax is not applicable to self-service and rejected the invocation of extended limitation period and penalties, allowing the appeals in favor of the appellants. 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 The Tribunal ruled that Interconnection Usage Charges (IUC) between different segments of the same entity, in this case, BSNL, were not taxable as they constituted internal financial adjustments, not taxable services. The services provided within BSNL did not fall under the definition of taxable services under the Finance Act, 1994. The Tribunal emphasized that service tax is not applicable to self-service and rejected the invocation of extended limitation period and penalties, allowing the appeals in favor of the appellants. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377482