Internet cafe service tax applies to commercial internet access providers, with the provider liable to pay service tax. Internet cafe access services are taxable under the service tax regime: any service provided by an internet cafe relating to internet access is taxable, received by any person using the facility, and the internet cafe-defined as a commercial establishment providing internet access-is the service provider liable to pay the service tax; earlier technical clarifications on scope and related matters were withdrawn by a consolidated circular that supersedes prior communications.
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Provisions expressly mentioned in the judgment/order text.
Internet cafe service tax applies to commercial internet access providers, with the provider liable to pay service tax.
Internet cafe access services are taxable under the service tax regime: any service provided by an internet cafe relating to internet access is taxable, received by any person using the facility, and the internet cafe-defined as a commercial establishment providing internet access-is the service provider liable to pay the service tax; earlier technical clarifications on scope and related matters were withdrawn by a consolidated circular that supersedes prior communications.
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