https://www.taxtmi.com/circulars?id=79 Internet telephony, defined as two way voice communication transmitted via data over a computer network, is functionally classified as online information and database access and/or retrieval rather than as a telephone service; licensing under telegraphy statutes does not alter this classification. The Circular directs administrative dissemination, including informing field formations and issuing trade notices, to apply this classification for service tax purposes. en-us Mon, 21 Apr 2003 00:00:00 +0530 Sat, 31 Dec 2011 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=79 Internet telephony, defined as two way voice communication transmitted via data over a computer network, is functionally classified as online information and database access and/or retrieval rather than as a telephone service; licensing under telegraphy statutes does not alter this classification. The Circular directs administrative dissemination, including informing field formations and issuing trade notices, to apply this classification for service tax purposes. Circulars Service Tax Mon, 21 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=79