Monday, January 15, 2007

Service Tax on Roaming Services to International in-bound roamers

Central Board of Excise & Customs (CBEC) has clarified that service tax is leviable on roaming services provided to an international in-bound roamer, i.e., subscriber of a foreign telecom network, when in India, by an Indian telecom service provider. This service to in-bound roamers is delivered and consumed in India and, therefore, it is not an export of service.
The above levy is applicable from 15th Januray, 2007. (Source: Circular No. 90/1/2007, dt. 03.01.07)


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