Internet telecommunication service definition expands taxable services to include backbone, access and telephony over internet. Internet telecommunication services were taxable up to 30-06-2012 and include internet backbone services (carrier of internet traffic between ISPs), internet access services (direct connections and web page space) and provision of telecommunication services over the internet (fax, telephony, audio and video conferencing). Paragraph 6 of Circular No. 96/7/2007 supersedes earlier CBEC circulars and clarifications on classification, valuation, export/import of services and scope of exemptions under service tax.