Telecommunication service - Clarification on taxability in respect of International Private Leased Circuit (IPLC)

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..... arifications issued vide Board's letter of even number dated 15-7-2011 on the subject mentioned above. 2. The matter has been re-examined and it is seen that the IPLC is specifically covered by the definition of the telecommunication service given in clause 65(109a)(iv) of the Finance Act, 1994. As per the said section these services are taxable only when provided by a person who has .....

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