Service Tax on Internet Cafe, Internet Telecommunication and Internet Telephony VOIP Service

INTERNET CAFÉ (wef., 1/7/2003):- Internet café means a commercial establishment providing facility for accessing internet. Any person providing service to an access internet to any person will come under this service. INTERNET TELECOMMUNICATION SERVICE (wef., 1/5/2006):- Internet telecommunication means internet backbone services like carrier of internet traffic by one internet service provider to another internet service provider, internet access services, and other telecommunication services like Fax, telephony, audio conferencing, and video conferencing over the internet. Any service provided in relation to internet telecommunication service will come under this service. INTERNET TELEPHONY SERVICE (wef., 1/5/2006):- Internet Telephony service means telecommunication service through internet and includes fax, audio concerning and video conferencing. Any service provided in relation to internet telephony service will come under this service.