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TMI BlogTelephoneX X X X Extracts X X X X X X X X Extracts X X X X ..... are discussed 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.Cellular Phone service is taxable. 2.Public Mobile Trunking services are not taxable in this head. 3. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpt. 11.If discount is given to the customer, it will be deductible. 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 teleph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be sale under another - Even under same statute, an activity may be service under 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 liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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