SMS Interconnection Usage Not Taxable Without Invoice: No Tax Liability u/r 3(a) of 2011 Tax Rules.

Taxable service or not - Interconnection usage for SMS - free services - Since there was no issue of Invoice, the point of taxation under Rule 3(a) of the Point of Taxation Rules, 2011, has not occurred - Since the point of taxation has not occurred under any of the clauses of the said Rule 3, the liability to pay service tax has not arisen. .....

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