Applicability of service tax on international in-bound roamers under telephone service

Applicability of service tax on international in-bound roamers under telephone service – reg. https://www.taxtmi.com/circulars?id=1760 Domestic telecom operators provide a telephone connection service to international in bound roamers by assigning a temporary internal identification number and enabling making or receiving of calls; this service is consumed in India, not an export, and amounts received through the home network for such roaming are subject to service tax, with collection applicable from 15.1.2007 onward. en-us Wed, 03 Jan 2007 00:00:00 +0530 Wed, 04 Jan 2012 18:17:00 +0530 TaxTMI RSS Generator Applicability of service tax on international in-bound roamers under telephone service – reg. https://www.taxtmi.com/circulars?id=1760 Domestic telecom operators provide a telephone connection service to international in bound roamers by assigning a temporary internal identification number and enabling making or receiving of calls; this service is consumed in India, not an export, and amounts received through the home network for such roaming are subject to service tax, with collection applicable from 15.1.2007 onward. Circulars Service Tax Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1760