Telecommunication Service taxability: subscribers' telephone services attract service tax under telegraph authority framework, including roaming charges. Any service provided to a subscriber by the telegraph authority in relation to a telephone connection was taxable under the pre-2007 provision; the telegraph authority (per the Indian Telegraph Act) was the service provider and designated officers/persons of that provider were liable to pay service tax. Cellular service, roaming and message charges were taxable; certain interconnection, infrastructure and departmental local public-telephone services were excluded; handset cost and some initial charges were treated differently, and SIM-card taxability and international roaming receipts raised specific compliance questions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Telecommunication Service taxability: subscribers' telephone services attract service tax under telegraph authority framework, including roaming charges.
Any service provided to a subscriber by the telegraph authority in relation to a telephone connection was taxable under the pre-2007 provision; the telegraph authority (per the Indian Telegraph Act) was the service provider and designated officers/persons of that provider were liable to pay service tax. Cellular service, roaming and message charges were taxable; certain interconnection, infrastructure and departmental local public-telephone services were excluded; handset cost and some initial charges were treated differently, and SIM-card taxability and international roaming receipts raised specific compliance questions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
