Licence Fees :

Licence Fees CCA offices as initially DoT Cells were created on 01-10-2000 with the expansion of the range of functions delegated to the DoT Cells, the nomenclature was changed to the Office of Controller of Communications Accounts, as filed unit of DoT. The Collection of Statutory levies in telecom sector like license fee and spectrum charges from the telecom service providers under section IV of Indian Telegraph Act, 1985 for providing various telecom services in the Bihar Service Area with effect from January, 2004.

The terms and conditions of the license prescribe the Gross Revenue, Adjusted Gross Revenue, Percentage levy of license fee payable etc. The licensee is permitted deductions from Gross Revenue and Adjusted Gross Revenue (AGR) is arrived, on the basis of which service provider is required to pay the license fee at the prescribed percentage basis and deposit it on self assessment basis, quarterly.

The CCA, Bihar Circle assess the SUC of TSPs of Bihar LSA on quantity basis the following activities for collection and assessment of Spectrum Usages charge are performed:-

•   Collection of license Fee from all service providers viz UASL/CMTS/Basic/UL/ISP & ISP-ITs
•   Carry out the verification of deduction claimed by the service providers holding UASL, CMTS, Basic, UL, and allow/disallow claims for deduction based on such verification.
•   Assessment of License Fee payable with respect to decentralized licenses.
•   Being custodian of Financial Bank Guarantees & performance Bank Grantees as prescribed under the license, their periodical review for validity and amount. It serves as securitization of telecom dues to the Government.
•   Encashment of Bank Guarantee if licensing conditions are not fulfilled by the TSPs.
•   Submission of periodical reports of Revenue collection to DoT(HQ)& updating of GR, AGR, Revenue collection in LF/WPF Software.

In addition to above, the Office of CCA is to ensure that dues of Government are correctly assessed with respect to license fee and deposited in the government account within the prescribed time period.

In furtherance to above, work relating to collection of penalties levied for subscribers non verifications & non-compliance of instruction of EMF radiation norms on Telecom service providers by TERM Cell and reconciliation thereafter with TERM cell has been entrusted to CCA office.

The details of telecom operators providing telecom services in Bihar Service Area are summarized below:

Details of the Operators

License Fee Payment

1.   Due Dates for payment of License Fee

Holiday will not result in date of payment being extended beyond the 15^th

1.   Documents to accompany quarterly payments

*   AGR Statement- Duly certified with an affidavit by representative authorized by Board resolution and General Power of Attorney.
*   Challan in triplicate.

2.   Short/delayed payment will attract penal interest as per terms of the license.

3.   Gross Revenue(GR):

The Gross Revenue shall be inclusive of installation charges, late fees, sale proceeds of handsets, revenue on account of interest, dividend, value added services, supplementary services, access of interconnection charges, roaming charges, revenue from permissible sharing of infrastructure and any other miscellaneous revenue, without any set-off for related item of expense etc.

4.   Adjusted Gross Revenue(AGR):

For the purpose of arriving at the AGR, following shall be excluded from the Gross Revenue to arrive at the AGR:

*   PSTN/PLMN/GMPCS related call charges actually paid to other eligible/entitled telecommunication service providers within India.
*   Roaming revenues actually passed on to other eligible/entitled telecommunication service providers and
*   Service Tax on provision of service and Sales Tax actually paid to the Government if gross revenue had included as component of Sales Tax and Service Tax.

Collection of License Fee During Last Three years

Verification of deductions claims

CCA, Bihar Circle, does the verification of deduction claimed by the service providers holding UASL, CMTS, Basic, Unified Licenses after allowing admissible deductions i.e. PSTN Charges, Roaming Charges, Service Tax, Sales Tax, claimed in the audited quarterly AGR are verified with the vouchers such as invoice/debit-credit notes, bank statements and other proof of payments. The deduction such as leased line and port charges, charges for infrastructure sharing, Bad debt, Emergency calls have not been allowed for deductions. 
The status of completion of verification of deductions conducted in Bihar Circle is as follows:

Assessment of Spectrum Usage Charges

The Assessment of Spectrum Usages charges has been decentralized by DoT HQ vide letter No.1000-56/2004-WFD dated 6th February, 2013.

The status of completion of verification of deductions conducted in Bihar Circle is as follows:

Internet Service Providers

The Internet Service Provider (ISP) Policy was announced in November, 1998. The licensee shall be bound by the terms and conditions of the License Agreement as well as by such orders/directions/regulations of the TRAI Act, 1997 as amended from time to time and instructions as are issued by the Licensor/TRAI.

List of the Internet Service Providers including Internet Telephony for Bihar Circle is as under:

Assessment and Collection of License Fee in respect of ISPs:

The work relating to assessment and collection of License fee in respect of ISPs was decentralized CCA offices vide DoT HQ. O.M. No.1-6(2001)/LF (Vol.II) dated 24-09-2008 effective from financial year 2008-09. Consequent upon amendment with respect to license agreement, a uniform License Fee at the rate of 8% of AGR is payable by the ISP-IT Licensee for the year 2013-14 onwards.

Following documents are required to be submitted by all ISP and ISP-IT Licensee for Assessment of License Fee payable for any particular year.

*   Audited Revenue and License Fee statement (AGR Statement) for each quarter separately for the said year. 
*   Audited Reconciliation statement reconciling the difference of Revenue between the figures of Gross Revenue depicted in the profit and Loss account and audited statement of Revenue and license fee for the said year.
*   Audited profit and Loss account and audited Balance sheets alongwith schedule for the said year.
*   Annual Report for the company for the said year
*   Details of LF paid for each quarter during the said year
*   Details of the service tax, sales tax billed, collection and paid to the Government.

Adjusted Gross Revenue:

The Gross Revenue shall be inclusive of internet service, internet content service, Telephony Service, Installation charges, late fees, Sale proceeds of terminal equipments, revenue of account of internet, dividend, value added service, supplementary service, revenue from permissible sharing of infrastructure and any other misc. revenue, without any set off for related items of expense etc.

For the purpose the arriving at the "Adjusted Gross Revenue" following shall be excluded from the Gross Revenue to arrive at the AGR.

i   Charges from internet access, internet content and internet access related installation charges.
ii   Service tax on provision of service and sales tax actually paid to the Government if gross revenue had included as component of sales tax and service tax.