Applicability of service tax on international inbound
roamers under telephone service
(Circular No. 90/1/2007- Service Tax, dated 3-1-2007 )
The CBEC has received Circular holding domestic telecom
(roaming) service providers to international inbound roamers liable to pay
service tax on the amount received through home network on account of service
provided to such international roaming subscriber. It further states that
since service to inbound roamers is delivered and consumed in India, it cannot
be regarded as Export of Service.
This instruction of CBEC is applicable from service provided to an
international roamer from 15-1-2007. For the services provided before this
date, the CBEC is still to decide about applicability and levy of the tax.
DGST instructions
(F.No. V/DGST/30-Misc-58/2006/4383 dated 12-12-2006)
The much maligned DGST is this time kind enough to issue benevolent
following instructions for the assessees:
-
For international aircraft operators charging
service tax on passengers embarking in India for international journey other
than economic class, the instructions are for refunding service tax to the
passengers who have cancelled their tickets.
-
Instructions are issued to the Commissioners to make
sufficient quantity of TR 6 Challans and ST 3 and other statutory forms
available to those who wish to use these forms for paying service tax or
filing returns.
Change in Ed. Cess Code
