Tribunal held that lease line charges for use of telecommunication services/connectivity was for transmission of voice/data facility provided by vendors and not for use of any asset involved in provision of such facility/service covered and therefore not liable to be taxed as Royalty or FTS Assessee not liable to deduct tax at source. Accordingly the assessee  cannot be held in default u/s. 201(1)/201(1A) of the Act.( AY.2012-13)