Telecommunication Services consequential amendments
Notification No. 36/2004 dated 31-12-2004 prescribes the services for which, persons other than the service providers can be made liable to pay the Service Tax. In view of the merger of various services like Telephone, pager, Telegraph, Telex, Fax or leased circuits in to the one “Telecommunication Services”, consequential amendments are made in the Notification No.36/2004.
Notification No. , Dated May 22, 2007