https://www.taxtmi.com/circulars?id=52919 IPLC services received from foreign providers cannot be treated as Telecommunication Service because foreign vendors are not Telegraph Authorities; instead, such cross-border leased-circuit services are taxable as Business Support Service under the reverse charge mechanism, with the Taxation of Services (Provided From Outside India and Received in India) Rules, 2006 and relevant Service Tax Rules applying, obliging Indian recipients to discharge the service tax. en-us Fri, 15 Jul 2011 00:00:00 +0530 Wed, 23 Jul 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52919 IPLC services received from foreign providers cannot be treated as Telecommunication Service because foreign vendors are not Telegraph Authorities; instead, such cross-border leased-circuit services are taxable as Business Support Service under the reverse charge mechanism, with the Taxation of Services (Provided From Outside India and Received in India) Rules, 2006 and relevant Service Tax Rules applying, obliging Indian recipients to discharge the service tax. Circulars Service Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52919