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of <h1>Board Confirms Public Mobile Radio Trunking Services Exempt from Service Tax Under Finance Act, 1994.</h1> The Board has examined the service tax applicability on Public Mobile Radio Trunking Services (PMRTS) provided by a company in Indore. PMRTS offers wireless connectivity within a specified area, allowing communication via radio terminals but not through telephone lines or instruments. The Board clarified that PMRTS does not fall under taxable services related to telephone connections as per the Finance Act, 1994. Consequently, the Board instructs that any legal or policy interpretations regarding service tax should be referred to it for clarification, and no independent clarifications should be issued by other offices.
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