Service tax on pager services: installation and rental treated as taxable while deposits and repairs are excluded. Pager services prior to reclassification were taxable under clause 65(105)(c) when provided by a telegraph authority to a subscriber, with tax payable by designated officers of the provider. Definitions of pager, telegraph authority and subscriber follow the Indian Telegraph Act. Registration/installation charges and monthly rental were taxable; initial deposits, pager cost and repairs were not. License fees not charged by the Central Government were taxable. Reconnection charges were includible in value per authority.
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Provisions expressly mentioned in the judgment/order text.
Service tax on pager services: installation and rental treated as taxable while deposits and repairs are excluded.
Pager services prior to reclassification were taxable under clause 65(105)(c) when provided by a telegraph authority to a subscriber, with tax payable by designated officers of the provider. Definitions of pager, telegraph authority and subscriber follow the Indian Telegraph Act. Registration/installation charges and monthly rental were taxable; initial deposits, pager cost and repairs were not. License fees not charged by the Central Government were taxable. Reconnection charges were includible in value per authority.
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