data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
data communications services and each such service is
an ―International Service‖:
(a) private leased circuit service between international gateways
(―IPLC‖);
(b) global frame relay services ... global IP VPN Service being a service providing a TCP/IP
Virtual Private Network connectivity between designated
access end points (being ports) (―IP VPN‖),
operated
business of
providing telecommunication and related support services including virtual
private network, global management network and internet services to
various customers within and outside India ... respondent/assessee since the year 2003 was dealing in
Internet Protocol-Virtual Private Network (IP-VPN) services license and in
the year 2006, the Department
treating the order as invalid.
4. Taxability of Roaming Services and Virtual Private Network
('VPN') as Royalty
4.1. On the facts
