Service Tax — International Roaming facility collection of Service Tax — Clarification

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Full Text of the Document

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....directed to say that doubts have been raised whether Board's Service Tax Circular No. 22/2/97, dated 3rd September, 1997 would also apply to International roaming facility. 2. The matter has been examined by the Board. In the case of International roaming the foreign visited network operator forwards the usage bills to the Home Network operator pertaining to the subscribers of Home Network operat....