2008 (7) TMI 152

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.... [Order per S.S. Kang, Vice President]. - Heard both sides. As the issue involved in this appeal is already covered by the Board's Circular No. 91/2007-ST, dated 12-3-2007, therefore, the appeal is being taken up for hearing after waiving the pre-deposit of duty and penalty. 2. The demand of Service Tax was confirmed on Interconnectivity Usage Charges (IUC). The contention of the appellant i....

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....n service' comes with effect vide Finance Bill, 2007. The relevant portion of Board's Circular is reproduced below :— 'As stated above, the interconnection usage service is provided by one telegraph authority to another telegraph authority. In terms of the existing definition in the Finance Act, 1994 "telephone service" means any service provided to a subscriber by the telegraph authority in ....