https://www.taxtmi.com/caselaws?id=30466 Interconnectivity usage charges received by a telegraph authority were examined for taxability as telephone service under the Finance Act, 1994. The charging provision was held to apply only where the telegraph authority provides service directly to a subscriber in relation to a telephone connection; interconnection usage between one telegraph authority and another did not satisfy that requirement. Relying on the statutory definitions and the Board's clarification, supported by the Law Ministry and the Attorney General, the text states that such charges fell outside the existing taxable service and were therefore not liable to service tax. en-us Fri, 30 May 2008 00:00:00 +0530 Thu, 17 Apr 2014 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30466 Interconnectivity usage charges received by a telegraph authority were examined for taxability as telephone service under the Finance Act, 1994. The charging provision was held to apply only where the telegraph authority provides service directly to a subscriber in relation to a telephone connection; interconnection usage between one telegraph authority and another did not satisfy that requirement. Relying on the statutory definitions and the Board's clarification, supported by the Law Ministry and the Attorney General, the text states that such charges fell outside the existing taxable service and were therefore not liable to service tax. Case-Laws Service Tax Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30466