https://www.taxtmi.com/circulars?id=53455 Where foreign visited network usage charges and roaming surcharges are forwarded to and included by the Home Network operator in a subscriber's monthly bill, the taxable value is the gross total amount charged by the telegraph authority; service tax is chargeable on the comprehensive bill inclusive of foreign usage and roaming surcharges, and Circular No. 22/2/97 applies mutatis mutandis to international automatic and plastic roaming facilities. en-us Mon, 21 Jun 1999 00:00:00 +0530 Wed, 17 Jun 2015 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53455 Where foreign visited network usage charges and roaming surcharges are forwarded to and included by the Home Network operator in a subscriber's monthly bill, the taxable value is the gross total amount charged by the telegraph authority; service tax is chargeable on the comprehensive bill inclusive of foreign usage and roaming surcharges, and Circular No. 22/2/97 applies mutatis mutandis to international automatic and plastic roaming facilities. Circulars Service Tax Mon, 21 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53455