Internet telephony classification: services characterised as online information and database access, attracting service tax liability. Internet telephony, defined as two way voice communication transmitted via data over a computer network, is functionally classified as online information and database access and/or retrieval rather than as a telephone service; licensing under telegraphy statutes does not alter this classification. The Circular directs administrative dissemination, including informing field formations and issuing trade notices, to apply this classification for service tax purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Internet telephony classification: services characterised as online information and database access, attracting service tax liability.
Internet telephony, defined as two way voice communication transmitted via data over a computer network, is functionally classified as online information and database access and/or retrieval rather than as a telephone service; licensing under telegraphy statutes does not alter this classification. The Circular directs administrative dissemination, including informing field formations and issuing trade notices, to apply this classification for service tax purposes.
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