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of <h1>Service Tax Applies to International Roaming Charges per Section 67(b) of Finance Act, 1994; Clarifies Board.</h1> Doubts were raised regarding the applicability of Service Tax Circular No. 22/2/97 to international roaming services. The Board examined the issue and clarified that when a foreign network operator sends usage bills to the home network operator, the home operator includes these charges and a roaming surcharge in the subscriber's monthly bill. According to Section 67(b) of the Finance Act, 1994, the service tax is applicable to the total amount charged by the home network operator, including foreign usage and surcharges. Therefore, the earlier circular applies to both plastic and automatic international roaming facilities provided by cellular operators.
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