Service tax on cellular telephone services affirmed; pager services excluded as non telephone one way paging devices. Pager services are not taxable under the Service Tax Act, 1994 because, while pagers fall within the Indian Telegraph Act's wide definition of 'telegraph,' they are non speech, one way devices that do not amount to a 'telephone connection.' Conversely, cellular telephone services are taxable because cellular operators are licenced telegraph authorities and provide services to subscribers in relation to a telephone connection, thereby falling within the Act's definition of a taxable service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on cellular telephone services affirmed; pager services excluded as non telephone one way paging devices.
Pager services are not taxable under the Service Tax Act, 1994 because, while pagers fall within the Indian Telegraph Act's wide definition of "telegraph," they are non speech, one way devices that do not amount to a "telephone connection." Conversely, cellular telephone services are taxable because cellular operators are licenced telegraph authorities and provide services to subscribers in relation to a telephone connection, thereby falling within the Act's definition of a taxable service.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
