2010 (8) TMI 332

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.... whether manual intervention is involved in the technical operations by which a cellular service provider, like M/s. Bharti Cellular Limited, is given the facility by BSNL/MTNL for interconnection? Facts in the lead case of Bharti Cellular Limited 5. Respondent No. 1 is a cellular service provider. It has interconnect agreement with BSNL/MTNL. Under such agreement, Respondent No. 1 pays interconnect/access/port charges to BSNL/MTNL. Bharti Cellular, BSNL, MTNL, Hutchison are all service providers. All are governed by National Standards of CCS No. 7 issued by Telecom Engineering Centre. Under the National Standards M/s. Bharti Cellular Limited is required to connect its network with the network of BSNL (the service provider) and simila....

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....to access the network of BSNL in Nainital and the same situation can arise vice versa in a given case. During the traffic of such calls whether there is any manual intervention, is one of the points which requires expert evidence. Similarly, on what basis is the "capacity" of each service provider fixed when interconnect agreements are arrived at ? For example, we are informed that each service provider is allotted a certain "capacity". On what basis such "capacity" is allotted and what happens if a situation arises where a service provider's "allotted capacity" gets exhausted and it wants, on an urgent basis, "additional capacity" ? Whether at that stage, any human intervention is involved is required to be examined, which again needs a te....

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.... of the view that the cases herein are required to be remitted to the Assessing Officer (TDS).   10. Accordingly, we are directing the Assessing Officer (TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will be examined (including cross-examined) within a period of four weeks from the date of receipt of the order of this court.Libertyis also given to respondent No. 1 to examine its expert and to adduce any other evidence.   11. Before concluding, we are directing the Central Board of Direct Taxes to issue directions to all its officers, that in such cases, the Department need not proceed only by the contracts plac....