Pager - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Pager (w.e.f. 1.11.1996) With effect from 1-6-2007 (Finance Act, 2007), this service has been deleted and now this service shall be taxable under new clause (zzzx) as "Telecommunication Service". Old provision, as effective upto 31-5-2007 are discussed below: What is taxable - 65(105)(c) Any service provided or to be provided to a subscriber, by the telegraph authority in relation to a pager; 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 Pager - 65(77) "pager" means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has the capability of receiving, storing and displaying numeric or alpha-numeric messages; Meaning of Telegraph Authority - 65(111) "telegraph authority" has the meaning assigned to it in clause (6) of section 3 of the Indian Telegraph Act, 1885 and includes a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of that Act; As per clause (6) of section 3 of Indian Telegraph Act, 1885; 'Telegraph Authority' means the Director-General of Posts and Telegraphs, and includes any officer empowered by him to perform all or any of the functions of the Telegraph authority under this Act." As per first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885; "the Central Government may grant a license, on such conditions and in considerations of such payments as it thinks fit, to any person to establish, maintain or work a telegraph within any part of India." Meaning 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. Initial deposits are not taxable. 2. Cost of pager is not taxable. 3. Registration or Installation charges monthly rental are taxable. 4. Repair of pager is not taxable. 5. License fee is taxable otherwise than charged by the Central Government. 6. Reconnection charges of pager is taxable and includible in the value - DSS Mobile Communication Ltd. Versus Addl CCE, Bangalore - 2006 -TMI - 313 - CESTAT - Bangalore 7. For more details - see taxable services - telephone