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        Service Tax

        Service Tax - Audit of the accounts of M/s Bharat Sanchar Nigam Ltd, Tiruchirapalli - Issue of eligibility or otherwise of Notification No.03/1994 - ST dated 30.6.1994 in case of telephone services for local calls provided through Village Panchayat Telephones - regarding.

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        Exemption for guaranteed public telephones confirms local-call village phones remain service-tax exempt despite corporatization. Notification No.3/94 ST includes an exemption for Guaranteed Public Telephone operating only for local calls; Village Panchayat Telephones limited to local-call facility fall within this category, and therefore services rendered by BSNL through such VPTs remain exempt from service tax despite corporatization, with officers advised to decide pending matters accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemption for guaranteed public telephones confirms local-call village phones remain service-tax exempt despite corporatization.

                                Notification No.3/94 ST includes an exemption for Guaranteed Public Telephone operating only for local calls; Village Panchayat Telephones limited to local-call facility fall within this category, and therefore services rendered by BSNL through such VPTs remain exempt from service tax despite corporatization, with officers advised to decide pending matters accordingly.


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