2018 (2) TMI 931

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..... Jagadish, Superintendent(AR), For the Respondent Per : V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No. 105/2007CE dated 08/03/2007.  The appellant is engaged in the provision of telecommunication services.  They have collected "inter connection usage charges" from various mobile service providers towards use of BSNL network facilities.  Department ....

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....s on the clarifications contained in paragraphs 4 and 5 of the CBEC Circular No. 91/2/2007-S.T. dated 12-3-2007 which reads as follows :- "4. However, vide Finance Bill, 2007, a new definition of "telecommunication service" has been incorporated vide clause (104) of Section 65 of the  Finance Act, 1994 and IUC has been specifically incorporated in the definition of "telecommunication....

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....-connection usage charges will be chargeable to duty from the date of the Finance Bill of 2007 becomes an Act and for the earlier period such charges will not be subject to service tax. The said circular also indicates that all contrary circulars/instructions in the matter are withdrawn and directs that pending cases will be decided by the officers in terms of the said clarification dated 12-3-200....