Telegraph service taxation: classification of telegraph transmissions as taxable and provider collection liability clarified. Telegraph communication services provided by the telegraph authority to a subscriber were taxable under the pre recast service tax regime, with liability to collect and pay service tax placed on designated officers or persons of the service provider. The telegraph authority is defined by reference to the Telegraph Act and includes both the statutory authority and licensed persons; subscriber covers recipients of telephone, fax, leased circuit, pager, telegraph or telex services.