Service tax on international in bound roaming: government directs non collection for prior period due to prevailing practice. The Central Government directed that service tax payable on roaming services provided by a telegraph authority to an international in bound roaming subscriber, which was not being levied in accordance with a generally prevalent practice, shall not be required to be paid in respect of such roaming service provided during the aforesaid period, exercising powers under section 11C of the Central Excise Act, 1944 read with section 83 of the Finance Act.
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.
Service tax on international in bound roaming: government directs non collection for prior period due to prevailing practice.
The Central Government directed that service tax payable on roaming services provided by a telegraph authority to an international in bound roaming subscriber, which was not being levied in accordance with a generally prevalent practice, shall not be required to be paid in respect of such roaming service provided during the aforesaid period, exercising powers under section 11C of the Central Excise Act, 1944 read with section 83 of the Finance Act.
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