Facsimile FAX taxation reclassified as Telecommunication service, clarifying provider, subscriber and liable person for service tax. Facsimile (FAX) communications were taxable when provided by the telegraph authority to a subscriber, with the telegraph authority as provider, the subscriber as receiver, and designated officers of the provider liable for service tax; statutory meanings of facsimile, telegraph authority and subscriber anchored chargeability. From 1-6-2007 the standalone facsimile provision was deleted and subsumed under Telecommunication Service. Practical points: initial charges not taxable but adjustments by the telegraph authority are; private fax operators are not taxable; telephone exchanges and posts and telegraphs offices are liable; non-Central Government license fees are taxable.
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Provisions expressly mentioned in the judgment/order text.
Facsimile FAX taxation reclassified as Telecommunication service, clarifying provider, subscriber and liable person for service tax.
Facsimile (FAX) communications were taxable when provided by the telegraph authority to a subscriber, with the telegraph authority as provider, the subscriber as receiver, and designated officers of the provider liable for service tax; statutory meanings of facsimile, telegraph authority and subscriber anchored chargeability. From 1-6-2007 the standalone facsimile provision was deleted and subsumed under Telecommunication Service. Practical points: initial charges not taxable but adjustments by the telegraph authority are; private fax operators are not taxable; telephone exchanges and posts and telegraphs offices are liable; non-Central Government license fees are taxable.
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