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of <h1>Clarifying Taxable Internet Telecommunication Services Scope Under Service Tax Regulations Effective May 1, 2006, Including Key Definitions</h1> The scope of taxable services related to internet telecommunication as of June 30, 2012, under service tax regulations effective from May 1, 2006. It defines taxable services as those provided by any person to another in relation to internet telecommunication, which includes internet backbone services, internet access services, and telecommunication services over the internet. The document also references a circular issued on August 23, 2007, which supersedes previous clarifications on service tax matters, including the scope, classification, and valuation of taxable services, and the export and import of services.
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