https://www.taxtmi.com/caselaws?id=31771 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, determining that inter-connection usage charges should not be taxed as "leased circuit" service under Section 65(50) of the Finance Act, 1994. The decision was based on aligning with a previous decision in Fascel Limited v. Commissioner of Service Tax, Ahmedabad, and CBEC Circular No. 91/2/2007-S.T., which clarified the applicability of service tax on such charges. The impugned order was set aside, and the appeal was allowed with any consequential relief, ensuring a thorough analysis and resolution of the taxation issue. en-us Fri, 16 Mar 2007 00:00:00 +0530 Tue, 21 Apr 2009 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31771 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, determining that inter-connection usage charges should not be taxed as "leased circuit" service under Section 65(50) of the Finance Act, 1994. The decision was based on aligning with a previous decision in Fascel Limited v. Commissioner of Service Tax, Ahmedabad, and CBEC Circular No. 91/2/2007-S.T., which clarified the applicability of service tax on such charges. The impugned order was set aside, and the appeal was allowed with any consequential relief, ensuring a thorough analysis and resolution of the taxation issue. Case-Laws Service Tax Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31771