https://www.taxtmi.com/manuals?id=34 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. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=34 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. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=34