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 Ser