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TMI BlogTelecommunicationX X X X Extracts X X X X X X X X Extracts X X X X ..... , by wire, radio, optical, visual or other electro-magnetic means or systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception by a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 and includes (i) voice mail, data services, audio tex services, video tex services, radio paging; (ii) fixed telephone services including provision of access to and use of the public switched telephone network for the transmission and switching of voice, data and video, inbound and outbound telephone service to and from national and international destinations; (iii) cellular mobile telephone services including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a broadcasting agency or organisation in relation to broadcasting referred to in sub clause (zk) of clause (105); and (c) any person in relation to internet telephony referred to in sub-clause (zzzu) of clause (105);' 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." B. Further Circular No 96/7/2007 dated 23/8/2007 clarifies that :- Issue - 002.01 / 23.08.07 Whether service tax is liable on the amount collected as surcharge for delayed payment of telephone bills? Clarification Whether service tax is liable on the amount collected as surcharge for delayed payment of telephone bills? An amount collected for delayed payment of a telephone bill is not to be treated as consideration charged for provision of telecom service and, therefore, does not form part of the value of taxable service under section 67 read with Service Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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