TaxTMI 
TaxTMI 
Services provided by BSNL to basic/cellular telephone service providers - regarding.
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....arat 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 charges'. These are charges relating to interconn....
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.... 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 (addressed to BSNL with copies to all Chief Commissioners) that so far as BTSP....
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....en 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, Board's clarification dt.14.3.2001 stands modified accordingly. 7. In short, no service tax i....