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TMI BlogApplicability of service tax on international in-bound roamers under telephone service – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue (Central Board of Excise and Customs) *** To Chief Commissioners of Central Excise (All) Chief Commissioners of Central Excise & Customs (All) Director General of Service Tax, Mumbai Director General, Central Excise Intelligence, New Delhi Commissioners of Service Tax (All) [email protected] Subject: Applicability of service tax on international in-bound roamers under telepho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice provider physically moves to the network area of another wireless service provider. "International roaming" refers to the ability of a subscriber to move to a foreign service provider's network and use its network for making and/or receiving a telephone call. 3. To enable an in-bound roamer to hook on to the visited network and avail of telephone service, a temporary internal number is assign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roaming, the visiting network provides service to a person treating him as a subscriber on a temporary basis for the period during which service is availed of by such person from the visited network. The only difference is that the payment is not directly received from the subscriber, but the same is routed through the home network. However, this does not alter the essential characteristics of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues of entering into a contract or verification of the subscriber are not relevant to the levy of service tax. 5. Therefore, during the period of roaming, the Indian telecom service provider provides telephone service to an international in-bound roamer. This service to in-bound roamers is delivered and consumed in India and, therefore, it is not an export of service. International practice tre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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