JUDGMENT K.S. Jhaveri, J. - By way of this appeal, the appellant has challenged the judgment and order of the Tribunal [2013 (31) S.T.R. 707 (Tribunal)] which delivered the judgment on 18-10-2011, though it was heard on 1-8-2011. 1.1. For the sake of convenience, we are reproducing the order of the Tribunal which reads as under : "But such order has been lost in transit for which that could not be issued. Therefore, the matter was placed before Hon''ble Vice President for appropriate order. In terms of order dated 18-10-2011, the Hon''ble Vice President has ordered the ''Duplicate order to be issued." 2. This court while admitting the matter has framed following substantial questions of law :- "(i) Whether ''infrastructure'' or ''port'', charges for the space provided by the appellants to private operators enabling them the access of ''interconnection links'', is covered under ''Telecommunication Service'', defined in Section 65(104c) of the Finance Act 1994? (ii) Whether ''infrastructure'' or ''port'', charges facility'', provided by the appellant, to the private operators enabling access to interconnections links is taxable w.e.f. 25-4-2006 under the ambit of "Business Support Services" introduced vide Notification No. 15/2006-S.T., dated 25-4-2006 or under the ambit of ''Telecommunication Service'' introduction vide Notification No. 23/2007-S.T., dated 22-5-2006" 3. The paper book which has been filed by the appellant with regard to inter-connection charges reads as under: - "Chapter 6 Interconnection Charges 6.1. Interconnectivity To Bsnl Network. 6.1.1. Provision of links to interconnect CMTS Provider''s network with BSNL''s network at the technically feasible interconnecting exchange will be the responsibility of the CMTS Provider as provided under Clause 2.1.1 and 2.1.2. 6.1.2. The cost of terminating equipment including measurement devices in the BSNL''s switch from where the POI is taken, shall be payable by CMTS Provider. 6.1.3. On answer by the called party, in CCS7 signaling a Charge Band Message (Ref. Annexure-4) will be sent, if required, by the Level 1/LDCC TAX of BSNL to CMTS Provider''s exchange. 6.2. Detailed Billing 6.2.1. For every STD/ISD call originating from the CMTS Provider''s network and accepted by BSNL, a detailed billing record wherever possible and/or bulk billing record will be generated in the LDCC TAX. For this purpose the CMTS Provider shall supply calling subscriber''s identity for detailed billing purpose. 6.3. Connection Charges. 6.3.1. Set Up Cost (a) CMTS Provider shall pay to BSNL one time charge, towards configuration, testing and commissioning charges, @ Rs. For this purpose the CMTS Provider shall supply calling subscriber''s identity for detailed billing purpose. 6.3. Connection Charges. 6.3.1. Set Up Cost (a) CMTS Provider shall pay to BSNL one time charge, towards configuration, testing and commissioning charges, @ Rs. 10,000/- per PCM port subject to a maximum of Rs. 1,00,000/- per POI location per occasion for set up of POIs. (b) CMTS Provider shall pay to BSNL the charges as decided by BSNL for the cost of enhancement of features in its switching and transmission networks and their up-gradation, if any, for providing the specific facilities requested which are not available with BSNL at the location of the POI. 6.3.2. Post Charges S. No. Demand for No. of PCMs from the CMTS Provider as accepted by BSNL in an exchange on each occasion Annual interconnect port charge per PCM termination (excluding the cost of infrastructure viz land, Building, air-conditioning etc (In Rupees)) 1 1 to 16 PCMs N*55,000 2 17 to 32 PCMs 8,80,000+(N-16)*30,000 3 33 to 64 PCMs 13,60,000 + (N-32)*20,000 4 65 to 128 PCMs 20,00,000 + (N-64)*15,000 5 129 to 256 PCMs 29,60,000 + (N-128)*14,000 Note : N above refers to the number of ''ports'' demanded by the Interconnection Seeker within the capacity ranges under the column ''No. of Ports''. 6.3.3. Other Charges It shall not be mandatory for BSNL to provide any infrastructure, to CMTS Provider himself is supposed to arrange. In case the CMTS Provider is not able to bring his interconnecting transmission link upto the BSNL''s designated exchange for the POI, BSNL may subject to availability and payment of the prescribed charges by CMTS Provider, provide inter-exchange junctions on PCMs from the exchange up to which the CMTS Provider has brought its transmission link to the location of POI. These charges shall be same as prescribed by TRAI for leased lines from time to time or on R&G Terms and Conditions as the case may be. For any other infrastructure like space in BSNL''s building, provision of power supply, air conditioning, mounting of antennas on towers or building tops if feasible, the charges and other terms and conditions for the same shall be as prescribed by BSNL from time to time separately. 6.4. Interconnect Usage Charges 6.4.1. Interconnect Usage Charges (IUC) shall be payable by CMTS Provider to BSNL for the calls originating in CMTS Provider Network and handed over to BSNL network. 6.4. Interconnect Usage Charges 6.4.1. Interconnect Usage Charges (IUC) shall be payable by CMTS Provider to BSNL for the calls originating in CMTS Provider Network and handed over to BSNL network. Likewise Interconnect Usage Charges shall be payable by BSNL to CMTS Provider For the calls handed over by BSNL network and terminating in CMTS Provider network. Interconnect Usage, transit charge and access deficit charge (ADC) as applicable. 6.4.2. Interconnect Usage Charges (IUC) payable by CMTS Provider to BSNL shall be as per details enclosed in Schedule I. Similarly, IUC shall be payable by BSNL to CMTS Provider as per Schedule I. This Schedule I may be amended as per applicable TRAI''s Regulation or as mutually agreed from time to time. Interconnect Usage Charges shall not be linked with any tariff plan provided by BSNL to its own Subscribers or any other categories of service Providers. 6.4.3. The traffic from/to fully mobile network delivered on any BSNL''s LDCC TAX from CMTS Provider''s GMSC will be measured on the incoming/outgoing junctions of the BSNL''s LDCC TAX. 6.4.4. The traffic routed directly from/to BSNL''s GMSC to/from CMTS Provider''s network will be measured on the incoming/outgoing junctions of the BSNL''s GMSC." 4. Circular dated. 12-3-2007 relied on by counsel for the appellant reads as under : Service Tax Circular No. 91/2/2007-ST dated 12-3-2007 Subject : Levy of service tax on interconnection service provided by one telecom operator to another - reg. The interconnection service is provided by one telegraph authority to another to enable the telephone subscribers of these telegraph authorities to connect with each other. Interconnection in technical terms means the commercial and technical arrangements under which service Providers connect their equipment, networks, and services to enable their customers to have access to the customers, services, and networks of other service Providers. For providing interconnection, the telegraph authority collects interconnect usage charges (IUC). A question has been raised as to whether this service is taxable and accordingly, whether service tax is applicable to IUC. 2. In past, divergent clarifications/instructions have been issued on this matter. However, in view of representations and submissions of service Provider, the issue of taxability of IUC has been examined afresh, in consultation with service Providers through the Cellular Operators Association of India. 3. As stated above, the interconnection usage service is provided by one telegraph authority to another telegraph authority. In past, divergent clarifications/instructions have been issued on this matter. However, in view of representations and submissions of service Provider, the issue of taxability of IUC has been examined afresh, in consultation with service Providers through the Cellular Operators Association of India. 3. 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 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 usage, no service of telephone connection is provided to recipient telegraph authority. No doubt, it is a service in relation to a telephone connection; however, as long as service is not provided directly to a subscriber (as mentioned above), the service may not fall in the category of telephone service. Therefore, IUC would not be taxable under the category of service. Opinion of Law Ministry/Attorney General has also been obtained in the matter. Law Ministry and Attorney General have opined that IUC is not taxable in any of the existing taxable services. 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 it a taxable service. Further, any service provided or to be provided, to any person, by a telegraph authority in relation to ''telecommunication service'' has been made taxable. This amendment will come into effect from a date to be notified by the Government after enactment of Finance Bill, 2007. Therefore, after this amendment comes into effect, service tax would be applicable to IUC charges. 5. It is, therefore, clarified that for the period prior to the date when the amended definition of "telecommunication service" comes into effect, service tax is not applicable to IUC. Accordingly, all contrary circulars/instructions issued in the matter are withdrawn. Pending cases may be decided in terms of this clarification. 6. Trade and field formations may be advised accordingly." 5. 5. It is, therefore, clarified that for the period prior to the date when the amended definition of "telecommunication service" comes into effect, service tax is not applicable to IUC. Accordingly, all contrary circulars/instructions issued in the matter are withdrawn. Pending cases may be decided in terms of this clarification. 6. Trade and field formations may be advised accordingly." 5. In view of the above, we are of the opinion that the Tribunal requires to review the complete matter and give a fresh decision in view of the fact that when the earlier decision was rendered it was lost in transit which is not permissible. 6. In that view of the matter, the Tribunal will expedite the matter and pass a fresh judgment. 7. The order of the Tribunal is quashed and the matter is remitted back of the Tribunal only on the ground of observations made hereinabove. 8. The appeal stands disposed of. 9. It is made clear that we have not expressed any opinion on the merits of the case and the Tribunal will consider all the contentions which are raised in the paper book after hearing both the sides.