https://www.taxtmi.com/caselaws?id=789624 Interconnection usage charges arising between different divisions of the same legal entity were held outside service tax under Telecommunication Service because the internal circles were not distinct service providers or recipients. The Tribunal treated the arrangement as a service rendered by the entity to itself, with the debit notes reflecting only an internal financial adjustment. As the essential taxable relationship between separate persons was absent, the charges were not taxable and the related demands, interest, and penalties could not stand. en-us Tue, 24 Feb 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789624 Interconnection usage charges arising between different divisions of the same legal entity were held outside service tax under Telecommunication Service because the internal circles were not distinct service providers or recipients. The Tribunal treated the arrangement as a service rendered by the entity to itself, with the debit notes reflecting only an internal financial adjustment. As the essential taxable relationship between separate persons was absent, the charges were not taxable and the related demands, interest, and penalties could not stand. Case-Laws Service Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789624