https://www.taxtmi.com/caselaws?id=30749 Interconnectivity usage charges received for interconnection between telegraph authorities were treated as outside the taxable category of telephone or telecommunication service for the relevant period. The Board's circular stated that no direct telephone connection service was provided to a subscriber in such transactions, so the charges did not fall within the then existing taxable services. Service tax was therefore not leviable on IUC for that period, and the demand was unsustainable; the assessment was set aside with consequential relief. en-us Wed, 07 May 2008 00:00:00 +0530 Fri, 10 Oct 2008 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30749 Interconnectivity usage charges received for interconnection between telegraph authorities were treated as outside the taxable category of telephone or telecommunication service for the relevant period. The Board's circular stated that no direct telephone connection service was provided to a subscriber in such transactions, so the charges did not fall within the then existing taxable services. Service tax was therefore not leviable on IUC for that period, and the demand was unsustainable; the assessment was set aside with consequential relief. Case-Laws Service Tax Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30749