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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

Body 65. Definition.-

In this Chapter, unless the context otherwise requires,

(57a) "internet telecommunication service" includes,-

    (i) internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider,

    (ii) internet access services, including provision of a direct connection to the internet and space for the customer's web page,

    (iii) provision of telecommunication services, including fax, telephony, audio conferencing and video conferencing, over the internet;