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<h1>Telecom Service Providers: Service Tax Rules, Exemptions, and CENVAT Credit Amendments for FY 2015-16 Under Notification No. 25/2012.</h1> The service tax regulations applicable to business entities operating as telecom service providers or using radio frequency spectrum during the financial year 2015-16. It discusses the exemptions provided under Notification No. 25/2012 and subsequent amendments. The point of taxation is determined by the date when payment becomes due or is made, whichever is earlier. Service tax is payable on interest for deferred payments, and CENVAT Credit can be availed over three years for one-time charges. Amendments to the CENVAT Credit Rules allow credit based on specific documentation beyond one year from issuance.