CA Final Student
137 Points
Joined July 2012
As per the place of provision of service rules, the place of provision in case of telecommunication service is location of the service recipient (billing address of service recipient). Hence, even if it’s a foreign company, service tax shall be leviable since the service recipient is in the taxable territory.
Further, telecommunication service means "service of any descripttion (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electro-magnetic means but shall not include broadcasting services” (Place of provision of service rules).