2022 (4) TMI 307

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....ppeal No. 60204 of 2013. 2. It is urged that vide a common Order-in-original, three show cause notices were decided. As regards show cause notice dated 08.02.2008 for the period 01.01.2002 to 31.12.2007, demand of Rs. 8,44,800/- have been confirmed under 'Lease Circuit Service', Section 65(105)(zd) of the Finance Act. Similarly, for the period 01.01.2008 to 31.03.2011, similar demand was raised vide show cause notice dated 19.04.2011 for Rs. 13,19,451/-. 3. On this issue Revenue had argued, as recorded in the final order, which reads as under:- "14. Opposing the appellant, learned Authorised Representative for Revenue urges that lease circuit service was merged with telecommunication service w.e.f. 01.06.2007. Thus, for the d....

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....ation service, no internet related activity can be classified as telecommunication service. He submits that telecommunication service includes data transmission services under sub-clause (vii) of Section 65(109a) includes the provision of access to wire or wireless facilities and service specifically designed for efficient transmission of data. The exclusion clause only covers internet telecommunication which was earlier internet telephony as defined under Section 65(105) (zzzu). Thus, what is exempt is only internet telephony, not other services." 4. This Tribunal in para 16(iii) of the Final Order held as follows:- "16. (iii) So far the demand based on rental / lease charges (Interconnectivity charges) received by the appellan....

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....rned Authorised Representative for Revenue that w.e.f. 01.06.2007 the Leased Circuit Service (for internet) got merged in the telecommunication service. The words 'subscriber' was replaced by the word 'person'. It was further urged that due to change in the definition, by way of amendment w.e.f. 01.06.2007, the Board Circular dated 09.07.2001 relied upon in the Final Order is bad, as the same was in respect of the old definition. Accordingly, it is urged that the demand for the period from 01.06.2007 to 31.03.2012 may be confirmed under this head, which have been erroneously set aside in the Final Order. 7. Opposing the Rectification of Mistake application by Revenue, learned Counsel for the appellant points out from para 5 of the show c....