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of <h1>Service Tax Levied on BSNL Inter-Connection Link Charges from July 16, 2001; Rentals, Port, Infra Charges Exempt.</h1> Doubts regarding service tax on services provided by Bharat Sanchar Nigam Ltd. (BSNL) to Basic Telephone Service Providers (BTSP) and Cellular Mobile Service Providers (CMSP) have been addressed. No service tax is currently levied on rentals for junction links, port charges, and infrastructure charges for both BTSPs and CMSPs. However, inter-connection link charges, considered as charges for leased circuits, are taxable from July 16, 2001. The Board's previous clarification has been updated to reflect this change. Field formations and trade are to be informed accordingly, and the receipt of the circular is to be acknowledged.
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