India Waives Service Tax on International Roaming Services from 1994-2007 under Section 11C of Central Excise Act.
The Government of India, through the Ministry of Finance, issued Notification No. 36/2007 on June 15, 2007, addressing the service tax on roaming services provided to international in-bound roaming subscribers by telegraph authorities. It was noted that service tax, as per section 66 of the Finance Act, 1994, was not being levied on these services from July 1, 1994, to January 14, 2007. The government, exercising powers under section 11C of the Central Excise Act 1944, declared that the service tax for this period would not be required to be paid.
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