2007 (12) TMI 22

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....04,749/- whereas the Com missioner in the Review Adjudication Order has confirmed an amount of Rs.15,71,35,208/- towards the Service Tax. The issue pertains to the service of "Inter Connectivity" to cellular/mobile operators and the same suffers service tax. The stay matter had come up for consideration on a number of occasions and the Bench had directed the Revenue to file their para-wise comments. As the same had not been filed, a Miscellaneous Order No. 533/2007, dated 30-10-2007 [2008 (9) S.T.R. 178 (T)] was passed granting interim stay. It was also noted that the matter would not be adjourned and the stay matter was fixed for hearing today. A copy of the Misc. Order was directed to send to the Commissioner for compliance. The Jt. Commi....

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....t being enforced. The Commissioner has conceded that the impugned order is not having any legality. The Commissioner is conceding the matter in view of the Board's circular. 2. The learned Counsel submits that in view of the Board's Circular dated 12-3-2007 and para-wise comments, the Review Adjudication Order is required to be set aside and the appeal is to be allowed. The learned Counsel refers to the Tribunal rulings on the very issue. He relies on the judgment rendered in the case of Reliance Telecom Ltd. v. CST, Ahmedabad [2007(7) S.T.R.. 595 (T) = 2007 (145) ECR 30 (Tri.-Ahmedabad)] wheirein it has been held that Interconnectivity usage charges could not be treated as towards services rendered as leased circuit services. He refers ....