TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Leased Circuit Services Taxable Until 2012; Transitioned to 'Telecommunication Service' Under Clause (zzzx) from 2007</h1> Leased circuit services were taxable until 30-6-2012, transitioning to 'Telecommunication Service' under clause (zzzx) from 1-6-2007. Previously, services provided by the telegraph authority to subscribers were taxable. The telegraph authority was defined under the Indian Telegraph Act, 1885. Service tax liability fell on designated officers of the service provider. Definitions for leased circuits and subscribers were specified, with certain charges like initial deposits and installation being non-taxable. However, international cables, ISP services, VSAT services, and interconnection link charges were taxable if provided within India.
TaxTMI 
