Internet telecommunication services
Service Tax has been imposed on Internet Telecommunication services with effect from 16.5.2008 vide Notification No.18/2008-ST, dated 10.5.2008.
“Internet telecommunication service” includes, _
- Internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider,
- Internet access services, including provision of a direct connection to the internet and space for the customer’s web page,
- Provision of telecommunication services, including fax, telephony, audio conferencing and video conferencing, over the internet;
“Taxable Service” means any service provided or to be provided to any person, by any other person, in relation to internet telecommunication service;
“Internet” means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or up gradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or up gradations and all other Internet Protocol compatible protocols.