Service tax on international roaming applies to gross subscriber bills including foreign usage and roaming surcharge. The service tax is chargeable on the gross total amount billed by the Home Network operator to subscribers, inclusive of foreign usage bills forwarded by visited networks and any roaming surcharge; Board's Circular No. 22/2/97 applies mutatis mutandis to international automatic and plastic roaming facilities provided by cellular operators.
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 international roaming applies to gross subscriber bills including foreign usage and roaming surcharge.
The service tax is chargeable on the gross total amount billed by the Home Network operator to subscribers, inclusive of foreign usage bills forwarded by visited networks and any roaming surcharge; Board's Circular No. 22/2/97 applies mutatis mutandis to international automatic and plastic roaming facilities provided by cellular operators.
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