2003 (6) TMI 2

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....es to refund of amount paid by the appellants by way of "service tax" on leased circuits. The appellant is a cellular operator who leases circuits from the DOT for the purpose of running the cellular services. In addition to lease charges, the appellants were charged with service tax also by the DOT for the periods 1998-99 and 1999-2000. Subsequently, on revision of lease charges retrospectively, ....