2008 (5) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. B. K. Singh for the Respondent. [Order per P. K. Das, Member (J) - As the issue involved in this case is in narrow compass, therefore, after granting stay, we take up the appeal for disposal. 2. Learned Advocate on behalf of the appellant submits that the amount of tax relates to Interconnectivity Usage Charges (IUC) and other non-taxable services. He relied upon the Bo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice' 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 of service of telephone connection. While providing service of interconnection us....