2007 (3) TMI 81

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....nt renders services to the subscriber of foreign mobile operators in terms of agreement with the foreign Mobile operator, and receive payment from them in foreign exchange. They were availing benefit of Notification No. 6/99 dated 9-4-99 which is reproduced below "The Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services spec....

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.... the reasons adduced by him are, prima facie, not acceptable. He also relies on the Circular of CBEC No. 90/1/2007 Service Tax dated 3-1-2007 wherein it is indicated that the issue regarding taxability on international in-bound roamer services for the period prior to 15-1-2007 is under examination by them. This circular does not grant any benefit as of now and, therefore, order of the Commissioner....