Service Tax from ILDOs - Not applicable to BSNL

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r;,:,Print thts paqc
I No. 137l21 /ZOtl' * Service Tax
Government of tndia
Ministry of Finance
Department of Revenue
{Central tsoard of Excise & Customs}
New Delhi,
Datr:d: Decembr:r tr9, 2011
subject: Taxability in respect of International Private Leased circuit {lpl-c} r:harges and amenrJment in the
definition of Telegraph Authority uis 6r {I11) of the Finance Acr, L994* reg"
Pieaser refer tr: the'rlarifir..;ttcln'; ir;sLted vrrie i.loard's letter of even number daterr 1\ {)7)o1l on the lubiect
mentroned;)bove
7].Iht.rn;ltter|t;lsbeenrei]X.)n1|nt'].J.]|l{:;1's.;e€]ntha1theiPl'i-i.;specifrca||i,r'i;vtlrcrJbythedefinitiirloft|ltl
lelerr.ommllrrir-ation servic(' gir,'en irl r:l;;ustr 55 i109a(iv)] of the Finance Act, irl9.4 As pet" tirtt said secrron the.;e
servtr:es are tax;rblc only whertl 5ltr.rvtrletrl tly,r prtrson who has beerr Jl,rantert.i lic.r,nce irnder t!.re firsl r;rovr.;6 i6
sub-:;oction(1)r;ist'ction4of thelndiarr lelegraphAcl, 1985. ltisonlybecaLrselheforeigrrteiecomssrvi(.c
prtlvider cailnot constiti.rte a telegraph aUflroiltV unrjer an Indian law that Lhcv rerrJin outsicje thr: iaxabilitv
cla t t sc of f fr o I r,: I er:ctrrr m u r r il:;lti o n srl r.vi t.e.
li. Therefrlrtl, iiti'view takel il Llre s.ricJ letier thal what orherwrscl
woulci antortnI io "ilusiness.il.tpfJ()rl rervir:e' is e,rroneous,
(.onstrtr.tto\ n
" 1 eit'r onrrn llrr ication sc.rvice:
4 Ihe r:larifit,)ttot) tssue(l rrrcle lhr:,rbove rnenlioner,. letter sl,trrrls r{)ar{.clecl ,ri citrr_.tingly
Deepankar Aron
Director {Service Tax}
CBEC, trlew Delhi