https://www.taxtmi.com/article/detailed?id=7948 Whether gross amounts collected by PCO operators are includible in the taxable value of telecommunication services hinges on the contractual model: under a principal-to-principal arrangement where the service provider charges a defined unit price and the operator retains resale margin, commissions or discounts retained by the operator are not automatically part of the telegraph authority's taxable value. Statutory amendments and explanatory rules introduced later have prospective effect and do not alter valuation for earlier periods. en-us Wed, 04 Apr 2018 06:34:15 +0530 Wed, 04 Apr 2018 06:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7948 Whether gross amounts collected by PCO operators are includible in the taxable value of telecommunication services hinges on the contractual model: under a principal-to-principal arrangement where the service provider charges a defined unit price and the operator retains resale margin, commissions or discounts retained by the operator are not automatically part of the telegraph authority's taxable value. Statutory amendments and explanatory rules introduced later have prospective effect and do not alter valuation for earlier periods. Articles Service Tax Wed, 04 Apr 2018 06:34:15 +0530 https://www.taxtmi.com/article/detailed?id=7948