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of <h1>Telecommunication Services Taxable from June 1, 2007: Clarifications on Surcharges and Service Scope Under Indian Telegraph Act.</h1> Telecommunication services, taxable from June 1, 2007, include services provided by the telegraph authority to any person, covering various communication methods such as voice mail, cellular and fixed telephone services, carrier services, and data transmission. These services exclude online information retrieval, broadcasting, and internet telephony. The telegraph authority, as defined by the Indian Telegraph Act, 1885, includes any licensed person. Circular No. 96/7/2007 clarifies that surcharges for delayed telephone bill payments are not considered part of the taxable service value. This circular supersedes previous clarifications on service tax technical issues.
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