INTERNET CAFE

Date of introduction : 01.07.2003 – vide Notification No. 7/2003 Dated 20.06.2003
 

Definition:
 

(a) "Internet Café" means a commercial establishment providing facility for accessing internet;
 

(b) "Taxable Service" means any service provided to any person to any person, by an internet café in relation to access of internet; and the term " service provider" shall be construed accordingly.
 

Value of Taxable Service:

Value of taxable service shall be the gross amount charged by the service provider of such service rendered by him.
 

Scope of Service:

Facilities provided by the commercial establishments to the customers for accessing internet for monetary consideration are chargeable to Service Tax.
 

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