Service Tax - Audit of the accounts of M/s Bharat Sanchar Nigam Ltd, Tiruchirapalli - Issue of eligibility or otherwise of Notification No.03/1994 - ST dated 30.6.1994 in case of telephone services for local calls provided through Village Panchayat Telephones - regarding.

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..... ce Tax Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) **** New Delhi, the 20th September 2011 To Chief Commissioners of Central Excise & Customs (All) Chief Commissioners of Central Excise (All) Director General of Central Excise Intelligence Director General of Audit & DGST Commissioners of Service Tax (All) Madam/Sir Subject: Servi .....

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..... through Village Panchayat Telephone (VPT) for local call facility. 2.2 Notification No.3/94-ST dated 30.6.1994 exempts specified taxable services and includes interalia - 'Departmentally run Public Telephones for local calls' (Sl.No.12 of the table under the Notification). Thus, upto 31.10.2000, the Department of Telecommunications was correctly availing exemption under the above provisions for .....

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..... nistry of Communications and IT, has also clarified that Village Public Telephones (VPTs) with facility of local calls (without 95 dialing facility or STD facility) would fall under the category of 'Guaranteed Public Telephone operating only for local calls'. 4. Thus, even after 1.11.2000, M/s. BSNL continue to be covered under the ambit of the said notification (by virtue of Sl.No.13 of the tab .....

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