2014 (11) TMI 833

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....ent (AR) ORDER Per R. Periasami; 1. The applicant has filed this application for waiver of predeposit of service tax of Rs. 19,18,95,836/- along with interest and penalties. 2. The brief facts of the case are that the appellants are PSU engaged in providing Telecom Services to the subscribers and interconnection service to other Telecom operators and discharging service tax. The SCN dt. 18.10.....

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....ticular segment and there was no physical receipt of income and it is only self-service. In terms of the definition provided in the Finance Act, 1994, a person is a legal entity. They relied upon the following case laws :-          (i) Precot Mills Ltd. Vs CCE Tirupati - 2006 (2) STR 495 (Tri.-Bang.)        (ii) Senior Termina....

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....rity of India by which Telecommunication Interconnection Usage Charges Regulation, 2003 came into effect w.e.f. 29.10.2008 wherein the terms "Interconnection Usage Charge" (IUC), "Interconnection Provider" and "Interconnection Seeker" have been defined and the appellant provided interconnectivity service to BSNL Landline Division. 5. Heard both sides. The adjudicating authority has demanded servi....