2007 (3) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri B.L. Narasimhan, Advocate, for the Appellant. Dr. M.K. Razak, SDR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the Bench)]. - At the request of both the sides the appeal is taken up for final hearing, since it is covered by the earlier decision of the Tribunal as well as the Board's circular. Accordingly, we waive pre-deposit of the amount as per the order of the Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rcuit, a data circuit or telegraph circuit." 4. In the case of Fascel Limited (cited supra) the findings recorded in paragraph 11 are as follows :- "11. Therefore, the following emerges: (a) That no telegraph authority can be treated as a subscriber of another telegraph authority in relation to the link established between one telegraph authority and another telegraph authority. (b) Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e clarifications contained in paragraphs 4 and 5 of the CBEC Circular No. 91/2/ 2007-S.T. dated 12-3-2007 which reads as follows:- "4. However, vide Finance Bill, 2007, a new definition of 'telecommunication service' has been incorporated vide clause (104) of Section 65 of the Finance Act, 1994 and IUC has been specifically incorporated in the definition of 'telecommunication service' to make i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be chargeable to duty from the date of the Finance Bill of 2007 becomes an Act and for the earlier period such charges will not be subject to service tax. The said circular also indicates that all contrary circulars/instructions in the matter are withdrawn and directs that pending cases will be decided by the officers in terms of the said clarification dated 12-3-2007. 6. The learned SDR fairly....