https://www.taxtmi.com/caselaws?id=31203 Production of COD clearance led to recall of the earlier dismissal and restoration of the appeal to its original number. The 85-day delay in filing was condoned on the reasons stated in the application. On the stay request, the Tribunal relied on the 12-3-2007 circular to treat service tax on Interconnection Usage Charges as not applicable prior to the effective date of the amended telecommunication service, so pre-deposit of the demanded tax and penalties was not required at that stage. Restoration was allowed, delay condoned, pre-deposit waived, and the matter was listed for hearing. en-us Thu, 08 May 2008 00:00:00 +0530 Thu, 23 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31203 Production of COD clearance led to recall of the earlier dismissal and restoration of the appeal to its original number. The 85-day delay in filing was condoned on the reasons stated in the application. On the stay request, the Tribunal relied on the 12-3-2007 circular to treat service tax on Interconnection Usage Charges as not applicable prior to the effective date of the amended telecommunication service, so pre-deposit of the demanded tax and penalties was not required at that stage. Restoration was allowed, delay condoned, pre-deposit waived, and the matter was listed for hearing. Case-Laws Service Tax Thu, 08 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31203