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of <h1>Service Tax Clarification: Cellular Services Taxable Under Finance Act, 1994; Pager Services Exempt Due to One-Way Communication.</h1> The circular addresses the applicability of service tax to pager and cellular telephone services. It clarifies that under the Finance Act, 1994, service tax applies to services provided by telegraph authorities, which include cellular telephone services due to their nature of providing two-way communication. Cellular services fall under this tax as they are licensed under the Indian Telegraph Act, 1885. However, pager services, which only provide one-way communication and do not involve two-way speech, are excluded from the service tax as they do not relate to a telephone connection.
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