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of <h1>Home Operators Must Collect Service Tax on Roaming SIM Cards Under Finance Act, 1994.</h1> The circular addresses the issue of service tax liability on cellular telephone services, specifically concerning plastic or SIM card roaming. It clarifies that the home operator, with whom the subscriber is registered, is responsible for collecting and paying the service tax, regardless of any billing arrangements with other service operators used during roaming. The circular references the Finance Act, 1994, and mandates that the home operator collect the tax based on the gross total amount received from the subscriber. The Commissioner of Central Excise may request the home operator to provide bills from service operators for reconciliation purposes. A trade notice is to be issued accordingly.
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