Reverse charge for cross-border leased circuit services: treated as Business Support Service and taxable under service tax rules. IPLC services received from foreign providers cannot be treated as Telecommunication Service because foreign vendors are not Telegraph Authorities; instead, such cross-border leased-circuit services are taxable as Business Support Service under the reverse charge mechanism, with the Taxation of Services (Provided From Outside India and Received in India) Rules, 2006 and relevant Service Tax Rules applying, obliging Indian recipients to discharge the service tax.