Roaming service provided to an international in-bound roaming subscriber

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Full Text of the Document

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.... REVENUE) *** New Delhi, the 15th June, 2007 25 Jyaistha, 1929 (Saka) Notification No. 36 /2007-Service Tax G.S.R. (E).- Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), on roaming service provid....