Telephone

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d below: What is taxable - 65(105)(b) Any service provided or to be provided to a subscriber, by the telegraph authority in relation to a telephone connection; Who is the receiver of service A subscriber Who is the provider of service The telegraph authority Who is liable to pay service tax Designated officers or persons of the service provider Meaning of Telegraph Authority - 65(111) "....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing of Subscriber - 65(104) "subscriber" means a person to whom any service of a telephone connection or a facsimile (FAX) or a leased circuit or a pager or a telegraph or a telex has been provided by the telegraph authority; Comments: 1.Cellular Phone service is taxable. 2.Public Mobile Trunking services are not taxable in this head. 3. Amount charged for add-on facility like roaming and mes....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 12.Surcharge for delayed payment will not be taxable. 13.In case of International Automatic or Plastic roaming facility provided by the operators service tax will be payable on gross bill inclusive of foreign usage bill or roaming surcharge. 14.Departmentally run Public Telephones for local calls, guaranteed public telephone operation for local call, free telephone at Airports and hospital (n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....one set of facts and sale under another set - State of Uttar Pradesh v. UOI 2005 -TMI - 143 - SUPREME COURT OF IND 17. Amount Charged by the PCO operator from the customer has no relevance - Bharti Infotel Limited v. CCE, Bhopal - 2006 -TMI - 264 - CESTAT, New Delhi 18. Use of telephone services is liable to service tax at all as it a contract of pure service - BHARAT SANCHAR NIGAM LTD. Versus U....