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

Telegraph (w.e.f. 16.7.2001) 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)(ze) Any service provided or to be provided to a subscriber, by the telegraph authority in relation to a communication through telegraph; 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) "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;