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New Delhi, the 15th June, 2007 Notification No. 36 /2007-Service Tax G.S.R. (E).- Whereas, the Central Government is satisfied that a
practice was generally prevalent regarding levy of service tax (including
non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994)
(hereinafter referred to as the Finance Act), on roaming service provided
to an international in-bound roaming subscriber, by a telegraph authority,
and that such services being a taxable service were liable to service tax
under sub-clause (b) of clause (105) of section 65 of the Finance Act,
which was not being levied according to the said practice during the
period commencing from the 1st day of July, 1994 and ending with the 14th
day of January, 2007; Now, therefore, in exercise of the powers conferred by
section 11C of the Central Excise Act 1944 (1 of 1944) read with section
83 of the Finance Act, the Central government hereby directs that the
service tax payable on roaming services provided by a telegraph authority
to an international in-bound roaming subscriber, which was not being
levied in accordance with the said practice, shall not be required to be
paid in respect of such roaming service provided during the aforesaid
period.
[F. No. 149/4/2005-CX.4] (Rahul Nangare) Under Secretary to Government of India
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