Services provided by BSNL to basic/cellular telephone service providers - regarding.

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....ice tax on certain services provided by Bharat Sanchar Nigam Ltd. (BSNL) to Basic Telephone Service Providers (BSTP) and Cellular Mobile Service Providers (CMSP). References have been received from the Cellular Operators Association of India, New Delhi, and the Department of Telecom (DOT). The services relating to which doubts have been raised are the following: (i)  'Inter-connection link....

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..... Sometimes the basic as well as cellular telephone service providers need space to keep their own equipments to facilitate the interconnectivity. This space, when provided by the DOT, a rental is covered from them by the DOT. 2. This issue had been examined earlier in the Board on a reference received from the BSNL and a clarification was issued vide letter F.No.149/1/2000-CX.4 dt.14.3.2001 (a....

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....othing but charges for providing 'leased circuits'. This service (leased circuits) has been brought under the coverage of service tax w.e.f. 16.7.2001. While issuing Board's clarification dt.14.3.2001 it was inter-alia intimated that this service was not taxable. However, since 'leased circuits' have become taxable. However, since 'leased circuits' have become taxable w.e.f. ^116.7.2001 only, Boar....