Service Tax - Audit of the accounts of M/s Bharat Sanchar Nigam Ltd, Tiruchirapalli - Issue of eligibility or otherwise of Notification No.03/1994 - ST dated 30.6.1994 in case of telephone services for local calls provided through Village Panchayat Telephones - regarding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervice Tax F. No. 137/115/2011 - Service Tax Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) **** New Delhi, the 20^th September 2011 To Chief Commissioners of Central Excise & Customs (All) Chief Commissioners of Central Excise (All) Director General of Central Excise Intelligence Director General of Audit & DGS....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2000) known as Department of Telecommunications, had been rendering telephone services through Village Panchayat Telephone (VPT) for local call facility.   2.2        Notification No.3/94-ST dated 30.6.1994 exempts specified taxable services and includes interalia - 'Departmentally run Public Telephones for local calls' (Sl.No.12 of the table under t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly for local calls' and therefore, M/s. BSNL is eligible for exemption under this provision.  In this context, the PSU Division of Department of Communications, Ministry of Communications and IT, has also clarified that Village Public Telephones (VPTs) with facility of local calls (without 95 dialing facility or STD facility) would fall under the category of 'Guaranteed Public Telephone opera....