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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