"telegraph" has the meaning assigned to it in clause (1) of Section 3 of the Indian Telegraph Act, 1885 (13 of 1885); [Section 65(11 0)]

Indian Service Tax

Telegraph Service

Effective Date:

16/07/2001.

Authority

Notification No. 4/2001-ST, dt. 9/7/2001 (for full text of Notification see under Broadcasting).

Rate of Service Tax

8% from 14/5/2003 (5% upto 13/5/2003). 10% from 10/9/2004 - Cess 2% of 10% = 0.2. Total ST = 10.2%.

Definitions

"telegraph" has the meaning assigned to it in clause (1) of Section 3 of the Indian Telegraph Act, 1885 (13 of 1885); [Section 65(11 0)].

"telegraph authority"has the meaning assigned to it in clause (6) of Section 3 of the Indian Telegraph Act, 1885 (13 of 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; [Section 65(111)].

Taxable Service

Telegraph service provided by the telegraph authority in relation to a communication through telegraph to a subscriber.

Value of Taxable Service

Gross amount charged from the subscriber, but the initial deposit made by the subscribers at the time of application shall not be included in the value of taxable service. However, any adjustment made by the Telegraph Authority from any deposit made by the subscribers at the time of application for such services shall be included.

Exemption

Initial deposit at the time of application

Person Liable to Pay

Telegraph Authority.

Head of Account

Minor-head 004400135 Telegraph Services 00440140 Sub-head 00440013501 Tax Collection 00440141 110 Sub-head 00440013502 Other Receipts 004400142 119 Sub-head 00440013503 Decuct Refunds 00440143 112

Main text of Departmental Circular/TN

[Ministry's F.No. B.II/I/2000-TRU dated 9.7.2001 - Annexure XII]

N.B.:- For full text of Ministry's F.No. B.II/I/2000-TRU dated 9/7/2001

see Annexure XII under"Facsimile Service".