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

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..... ve been directed to say that 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 .....

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..... tro magnetic emission, radio waves 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 co .....

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..... since there is no conversion of acoustic signals to electric signals and vice-versa and no two-way speech communication. It is, therefore, clarified that 'Pager Services' shall not fall within the purview of the Service Tax Act, 1994 as these services are not in relation to a telephone connection. 4. Cellular Telephone Services shall on the other hand fall within the purview of Service Tax Act, .....

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