https://www.taxtmi.com/caselaws?id=796055 Interconnection usage charges were not subject to service tax for periods before their inclusion within the taxable telecommunication-service definition. Delayed-payment surcharge on telephone bills did not form part of the taxable value of telephone service and therefore did not attract service tax. Public telephone calls from airports and hospitals for which no bills were raised fell within the specified service-tax exemption. Accordingly, no service-tax demand, interest or penalty could be sustained for these categories. The stated principle is that service tax cannot apply to a service not taxable during the relevant period, to amounts outside taxable value, or to services covered by a specific exemption. en-us Fri, 10 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796055 Interconnection usage charges were not subject to service tax for periods before their inclusion within the taxable telecommunication-service definition. Delayed-payment surcharge on telephone bills did not form part of the taxable value of telephone service and therefore did not attract service tax. Public telephone calls from airports and hospitals for which no bills were raised fell within the specified service-tax exemption. Accordingly, no service-tax demand, interest or penalty could be sustained for these categories. The stated principle is that service tax cannot apply to a service not taxable during the relevant period, to amounts outside taxable value, or to services covered by a specific exemption. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796055