2019 (1) TMI 1819

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.... Shri Vineet Kumar Singh, Advocate, for the Appellant. Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : Anil G. Shakkarwar, Member (T)]. - After hearing both the sides duly represented by Learned Advocate Shri Vineet Kumar Singh on behalf of the appellant and Learned AR Shri Sandeep Kumar Singh on behalf of the Revenue, we note that in the present....

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....rges for 43 secondary switching areas. The said inter-operator billing and accounting system used to raise and settle bills among different telecom operators. Whenever the other telecom operator provided interconnection usage to the appellant, they raised bill on the appellant and such bill was processed at inter-operator billing and accounting system. The said office also known as IOABAS used to ....