Applicability of service tax on international in-bound roamers under telephone service – reg.
Show AI Summary
Service tax on international in-bound roaming treated as taxable telephone service, liable for payment by domestic providers.
Domestic telecom operators provide a telephone connection service to international in bound roamers by assigning a temporary internal identification number and enabling making or receiving of calls; this service is consumed in India, not an export, and amounts received through the home network for such roaming are subject to service tax, with collection applicable from 15.1.2007 onward.