Omitted w.e.f. 1.4.2015 - Public telephone services - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 32 Public telephone services Effective date: (1st July, 2012) Withdrawn of exemption date : (1st April, 2015) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 32. Services by way of making telephone calls from - ( a ) departmentally run public telephone; ( b ) guaranteed public telephone operating only for local calls; or ( c ) free telephone at airport and hospital where no bills are being issued; (Omitted vide Notification no. 06/2015 - ST- Dated 1-3-2015 , effective from 01.04.2015) ) Clarification by the Board ( Taxation Guide - Guidance Note - 7 - Exemptions dated 20.06.2012) 7.11.13 Whether service tax is leviable on telephone services rendered by M/s. BSNL through Village Panchayat Telephone (VPT) with local call facility, as M/s. BSNL is a public sector unit and telephones run by it cannot be treated as 'departmentally run telephones'? As per Sl. No. 32 of the mega-exemption Notification in addition to exemption to 'departmentally run telephones' there is exemption for 'Guaranteed Public Telephone operating only for local calls' also. Village Public Telephones (VPTs) with facility of local calls (without 9 dialing facility or STD facility) run by BSNL would fall under the category of 'Guaranteed Public Telephone operating only for local calls'.