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2008 (11) TMI 197

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....ppellant. Sunil Kumar for the Respondent. ORDER P.K. Das, Judicial Member - A common issue is involved in both the appeals and therefore, both the appeals are taken up for disposal. 2. The issue involved in these appeals is the leviability of service tax on Inter-connectivity Usage Charges for the period July, 2001 to September, 2002 and February, 2003 to October, 2003. 3. After hea....