2017 (8) TMI 1121

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....rder has been lost in transit for which that could not be issued. Therefore, the matter was placed before Hon'ble Vice President for appropriate order. In terms of order dated 18.10.2011, the Hon'ble Vice President has ordered the 'Duplicate order to be issued." 2. This court while admitting the matter has framed following substantial questions of law:- "(i) Whether 'infrastructure' or 'port', charges for the space provided by the appellants to private operators enabling themthe access of 'interconnection links', is covered under 'Telecommunication Service', defined in Section 65(104c) of the Finance Act 1994? (ii) Whether 'infrastructure' or 'port', charges facility', provided by the appellant, to the private operators....

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....ST a) CMTS PROVIDER shall pay to BSNL one time charge, towards configuration, testing and commissioning charges, @ Rs. 10,000/- per PCM port subject to a maximum of Rs. 1,00,000/- per POI location per occasion for set up of POIs. b) CMTS PROVIDER shall pay to BSNL the charges as decided by BSNL for the cost of enhancement of features in its switching and transmission networks and their up-gradation, if any, for providing the specific facilities requested which are not available with BSNL at the location of the POI. 6.3.2 POST CHARGES S.N. Demand for No. of PCMs from the CMTS PROVIDER as accepted by BSNL in an exchange on each occasion Annual interconnect port charge per PCM termination (excluding the cost....

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....UC) shall be payable by CMTS PROVIDER to BSNL for the calls originating in CMTS PROVIDER network and handed over to BSNL network. Likewise Interconnect Usage Charges shall be payable by BSNL to CMTS PROVIDER for the calls handed over by BSNL network and terminating in CMTS PROVIDER network. Interconnect Usage, transit charge and access deficit charge (ADC) as applicable. 6.4.2 Interconnect Usage Charges (IUC) payable by CMTS PROVIDER to BSNL shall be as per details enclosed in Schedule I. Similarly, IUC shall be payable by BSNL to CMTS PROVIDER as per Schedule I. This Schedule I may be amended as per applicable TRAI's Regulation or as mutually agreed from time to time. Interconnect Usage Charges shall not be linked with any tariff ....

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....owever, in view of representations and submissions of service provider, the issue of taxability of IUC has been examined a fresh, in consultation with service providers through the Cellular Operators Association of India. 3. As stated above, the interconnection usage service is provided by one telegraph authority to another telegraph authority. In terms of the existing definition, in the Finance Act, 1994, "telephone service" means any service provided to a subscriber by the telegraph authority in relation to a telephone connection. The subscriber means a person to whom any service of a telephone connection has been provided by the telegraph authority. Therefore, a subscriber in respect of telephone service is the person who avails....