Telex

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..... discussed below: What is taxable - 65(105)(zf) Any service provided or to be provided to a subscriber, by the telegraph authority in relation to a communication through telex; 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 .....

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..... 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. License fee is taxable otherwise than charged by the Central Gover .....

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