https://www.taxtmi.com/caselaws?id=420641 The amended definition of telecommunication service continued to exclude services provided in relation to internet telecommunication, and the shift in wording from "subscriber" to "person" did not remove that exclusion. On that basis, internet-linked leased circuit service remained outside taxability after 01.06.2007. As no mistake apparent from the record was shown, rectification of the final order was not warranted and the miscellaneous application failed. en-us Tue, 05 Apr 2022 00:00:00 +0530 Thu, 07 Apr 2022 10:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420641 The amended definition of telecommunication service continued to exclude services provided in relation to internet telecommunication, and the shift in wording from "subscriber" to "person" did not remove that exclusion. On that basis, internet-linked leased circuit service remained outside taxability after 01.06.2007. As no mistake apparent from the record was shown, rectification of the final order was not warranted and the miscellaneous application failed. Case-Laws Service Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420641