https://www.taxtmi.com/circulars?id=52 The service tax is chargeable on the gross total amount billed by the Home Network operator to subscribers, inclusive of foreign usage bills forwarded by visited networks and any roaming surcharge; Board's Circular No. 22/2/97 applies mutatis mutandis to international automatic and plastic roaming facilities provided by cellular operators. en-us Fri, 04 Jun 1999 00:00:00 +0530 Thu, 12 Jan 2012 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52 The service tax is chargeable on the gross total amount billed by the Home Network operator to subscribers, inclusive of foreign usage bills forwarded by visited networks and any roaming surcharge; Board's Circular No. 22/2/97 applies mutatis mutandis to international automatic and plastic roaming facilities provided by cellular operators. Circulars Service Tax Fri, 04 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52