https://www.taxtmi.com/circulars?id=145 PMRTS provide wireless connectivity among subscribers via radio terminals or trunking handsets without using telephone lines or instruments and without simultaneous two way voice communication; therefore PMRTS are not services "in relation to a telephone connection" and do not fall within that taxable scope. All interpretive or policy questions on service tax must be referred to the Board for examination and clarification; field offices must not issue independent clarifications. en-us Thu, 10 Aug 2000 00:00:00 +0530 Thu, 12 Jan 2012 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=145 PMRTS provide wireless connectivity among subscribers via radio terminals or trunking handsets without using telephone lines or instruments and without simultaneous two way voice communication; therefore PMRTS are not services "in relation to a telephone connection" and do not fall within that taxable scope. All interpretive or policy questions on service tax must be referred to the Board for examination and clarification; field offices must not issue independent clarifications. Circulars Service Tax Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=145