2008 (5) TMI 71

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Shri T.K. Jayaraman, Member (T)   (Final Order No. 676/2008 dt. 30.5.2008 certified on 30.6.2008 in Appeal No. ST/66/2007) Shri Varadarajan, Adv. for Appellants Shri R.P. Raheja, JCDR for Respondent [Order per T.K. Jayaraman Member (T)] - This appeal has been filed against the Order-in-Original No. 3/2006- ST dated 15.11.2006, passed by the Commissioner of Central Excise,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 78, apart from the penalty of Rs. 50,000/- under Section 76 of the said Act. The appellants strongly challenged the impugned order. 4. It was urged that according to Section 65 (105) (b) of the Finance Act, 1994 taxable service means any service provided or to be provided to a. subscriber, by the telegraph authority in relation to a telephone connection. According to Section 65 (iii) ibid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice providers are only licence holders and not subscribers. He also drew our attention to the Letter F. No. 149/2/2004-CX.4 dated 15.06.2004 of the Ministry of Finance addressed to the Joint Deputy Director General (CA), BSNL, New Delhi wherein it is clarified that Interconnect Usage Charges (IUC) would not be chargeable to service tax since these would get taxed through the call charges. In view ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inition, 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 telegraph service is the person who avails of service of telephone connectio....