Telex service taxation reclassified as Telecommunication Service, defining telegraph authority, subscriber and tax liability for providers. Telex service was taxable when supplied by the telegraph authority to a subscriber, with liability on designated officers or persons of the provider; from 1-6-2007 telex was removed as a separate taxable item and subsumed under Telecommunication Service. 'Telegraph authority' is defined by reference to the Indian Telegraph Act and includes appointed officers and licensed persons; 'subscriber' denotes recipients of telex or related telegraph services. Initial deposits are not taxable, licence fees charged by non-government licensees are taxable, and service tax does not apply to delayed-payment surcharges.
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Telex service taxation reclassified as Telecommunication Service, defining telegraph authority, subscriber and tax liability for providers.
Telex service was taxable when supplied by the telegraph authority to a subscriber, with liability on designated officers or persons of the provider; from 1-6-2007 telex was removed as a separate taxable item and subsumed under Telecommunication Service. "Telegraph authority" is defined by reference to the Indian Telegraph Act and includes appointed officers and licensed persons; "subscriber" denotes recipients of telex or related telegraph services. Initial deposits are not taxable, licence fees charged by non-government licensees are taxable, and service tax does not apply to delayed-payment surcharges.
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