Internet telecommunication - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Internet Telephony (w.e.f. 1-5-2006 ) Meaning of Taxable Service - 65(105)(zzzu) Any service provided or to be provided to any person, by any other person, in relation to internet telecommunication service; Who is the receiver of service Any person Who is the provider of service Any other person Meaning of Internet - 65(56b) "internet" means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or upgradations and all other Internet Protocol compatible protocols; Meaning of internet telephony - 65(57a) (57a) "internet telecommunication service" includes, ( i ) internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider, ( ii ) internet access services, including provision of a direct connection to the internet and space for the customer's web page, ( iii ) provision of telecommunication services, including fax, telephony, audio conferencing and video conferencing, over the internet; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."