FASCEL LTD. Vs. COMMISSIONER OF SERVICE TAX, AHMEDABAD

JUDGEMENT

(1.) HEARD both sides and perused record.

(2.) THE service tax demand has been raised, treating interconnection charge as identical to be leased circuit charge.

(3.) THE submission of the learned counsel for the appellant is that there is a clear distinction between Leased Circuit and interconnection. It is being pointed out that this is well understood in the telecommunication industry, telecom regulator etc. Service law also recognizes this by stipulating the requirement for dedicated line.