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)
The above levy is applicable from 15th Januray, 2007. (Source: Circular No. 90/1/2007, dt. 03.01.07)
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