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of <h1>Indian telecom operators must pay service tax on services to international in-bound roamers; not considered export.</h1> The circular addresses the applicability of service tax on services provided by Indian telecom operators to international in-bound roamers. It clarifies that such roamers, though not direct subscribers, receive telephone services in India, which are taxable as they are consumed domestically. The service is delivered by assigning a temporary internal number, allowing calls to be made or received. The circular asserts that this service is not considered an export and aligns with international taxation practices. Indian telecom operators must pay service tax on these services from January 15, 2007, onwards, with earlier cases still under review.
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