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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>International Private Leased Circuit charges from foreign providers now taxable under Business Support Services via reverse charge.</h1> The circular addresses the taxability of International Private Leased Circuit (IPCL) charges incurred by businesses in India from foreign service providers. It clarifies that such services, when received from abroad, do not fall under the Telecommunication service category due to the foreign provider not being a licensed Telegraph authority under Indian law. Instead, these services are classified under Business Support Services, making them subject to Service Tax under the reverse charge mechanism as per Section 66A of the Finance Act, 1994. The circular instructs that all pending issues should be resolved in accordance with this clarification.
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