https://www.taxtmi.com/caselaws?id=466936 Service tax on international roaming services was analysed under the telecommunication service entry, which applies only where the service is provided by a person qualifying as a telegraph authority licensed under the Indian Telegraph Act. Foreign telecom service providers located abroad and lacking such licence do not satisfy that statutory definition, and board instructions with later clarification supported their exclusion from this tax head. On that basis, the demand under telecommunication service could not be sustained, and the levy on international roaming services was held not payable. en-us Thu, 03 Jul 2025 00:00:00 +0530 Thu, 26 Feb 2026 18:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466936 Service tax on international roaming services was analysed under the telecommunication service entry, which applies only where the service is provided by a person qualifying as a telegraph authority licensed under the Indian Telegraph Act. Foreign telecom service providers located abroad and lacking such licence do not satisfy that statutory definition, and board instructions with later clarification supported their exclusion from this tax head. On that basis, the demand under telecommunication service could not be sustained, and the levy on international roaming services was held not payable. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466936