https://www.taxtmi.com/circulars?id=46 Cellular telephone services via plastic/SIM roaming are taxable telegraph services and the subscriber's registered cellular company (home operator) must collect and pay service tax. The taxable value is the gross total amount received from the subscriber. The home operator remains liable to collect tax notwithstanding roaming arrangements or bill-sharing with visiting networks, and may be required to produce visiting operators' bills for reconciliation. en-us Wed, 03 Sep 1997 00:00:00 +0530 Thu, 12 Jan 2012 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=46 Cellular telephone services via plastic/SIM roaming are taxable telegraph services and the subscriber's registered cellular company (home operator) must collect and pay service tax. The taxable value is the gross total amount received from the subscriber. The home operator remains liable to collect tax notwithstanding roaming arrangements or bill-sharing with visiting networks, and may be required to produce visiting operators' bills for reconciliation. Circulars Service Tax Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=46