Leased circuits taxation: inter-connection charges now taxable for both basic and cellular telephone service providers. The circular clarifies that junction link rentals, port charges, and infrastructure rentals supplied by BSNL to both basic and cellular telephone service providers are not presently subject to service tax, while inter connection link charges are treated as charges for providing leased circuits and are taxable from the date the leased circuit service was brought within the service tax net.
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Provisions expressly mentioned in the judgment/order text.
Leased circuits taxation: inter-connection charges now taxable for both basic and cellular telephone service providers.
The circular clarifies that junction link rentals, port charges, and infrastructure rentals supplied by BSNL to both basic and cellular telephone service providers are not presently subject to service tax, while inter connection link charges are treated as charges for providing leased circuits and are taxable from the date the leased circuit service was brought within the service tax net.
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