Service tax on international roaming: tax applies to the home operator's gross bill including foreign usage and roaming surcharge. Where foreign visited network usage charges and roaming surcharges are forwarded to and included by the Home Network operator in a subscriber's monthly bill, the taxable value is the gross total amount charged by the telegraph authority; service tax is chargeable on the comprehensive bill inclusive of foreign usage and roaming surcharges, and Circular No. 22/2/97 applies mutatis mutandis to international automatic and plastic roaming facilities.