Application of service tax to pager service and Cellular telephones-clarification-reg..

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... certain doubts have been expressed by the field formations regarding application of Service Tax to "Pager Services" and "Cellular Telephones". 2. The matter has been examined at length. The Board has taken note of the meaning assigned to 'Taxable Service' appearing in Sections 65 and 66 of Chapter V of the Finance Act, 1994, (herein after referred to as the Service Tax Act, 1994) which provides ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or Hertz in waves, galvanic, electric or magnetic means. "Telegraph is thus an all-encompassing term, a genus of the species telephone, telex, fax, wireless etc. In other words, it includes all and every equipment/apparatus which is capable of transmitting or receiving communication of any kind and would include a Pager Service". However, out of these modes of communications, the telephone alone ....