Service tax on cellular roaming must be collected by the subscriber's home operator, who bears payment responsibility. Cellular telephone services via plastic/SIM roaming are taxable telegraph services and the subscriber's registered cellular company (home operator) must collect and pay service tax. The taxable value is the gross total amount received from the subscriber. The home operator remains liable to collect tax notwithstanding roaming arrangements or bill-sharing with visiting networks, and may be required to produce visiting operators' bills for reconciliation.
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.
Service tax on cellular roaming must be collected by the subscriber's home operator, who bears payment responsibility.
Cellular telephone services via plastic/SIM roaming are taxable telegraph services and the subscriber's registered cellular company (home operator) must collect and pay service tax. The taxable value is the gross total amount received from the subscriber. The home operator remains liable to collect tax notwithstanding roaming arrangements or bill-sharing with visiting networks, and may be required to produce visiting operators' bills for reconciliation.
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