Telecommunication service substitution clarifies which persons are liable for service tax under the amended notification. Replaces, in paragraph (A) sub paragraph (i) of Notification No. 36/2004 regarding the person liable to pay service tax, the phrase 'a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit' with the single expression 'telecommunication service,' made under the powers conferred by sub section (2) of section 68 of the Finance Act, 1994, with the amendment to come into force on the stated commencement date.
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Telecommunication service substitution clarifies which persons are liable for service tax under the amended notification.
Replaces, in paragraph (A) sub paragraph (i) of Notification No. 36/2004 regarding the person liable to pay service tax, the phrase "a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit" with the single expression "telecommunication service," made under the powers conferred by sub section (2) of section 68 of the Finance Act, 1994, with the amendment to come into force on the stated commencement date.
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