https://www.taxtmi.com/caselaws?id=382825 The Tribunal allowed the appeal, holding that the absence of consideration for interconnection usage for SMS provided by the Appellant meant no taxable service was rendered. The point of taxation did not occur due to the lack of an agreed price, and the extended period of limitation for issuing the show cause notice was deemed improper. The impugned order was set aside, and the Appellant was entitled to consequential benefits as per the law. en-us Tue, 09 Jul 2019 00:00:00 +0530 Tue, 27 Oct 2020 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382825 The Tribunal allowed the appeal, holding that the absence of consideration for interconnection usage for SMS provided by the Appellant meant no taxable service was rendered. The point of taxation did not occur due to the lack of an agreed price, and the extended period of limitation for issuing the show cause notice was deemed improper. The impugned order was set aside, and the Appellant was entitled to consequential benefits as per the law. Case-Laws Service Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382825