Leased Circuit

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..... 31-5-2007 are discussed below: What is taxable - 65(105)(zd) Any service provided or to be provided to a subscriber, by the telegraph authority in relation to a leased circuit; 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 Mean .....

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..... graph 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 .....

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