Service Tax - Exemption to service provided by Government - Telecom service provider
AS per Sl. No. 62 in Notification No. 25/2012, dated 20.06.2012,
Services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency Spectrum during the financial year 2015-16 on payment of licence fee or Spectrum user charges, as the case may be;
are exempted.
Now this is amended to make it applicable for the period prior to 1st April, 2016 instead of during the financial year 2015-16.
Notification No. , Dated: September 02 2016