Telex service provided by the telegraph authority in relation to communication through telex to a subscriber

Indian Service Tax

Telex Service

Effective Date

L16/07/2001

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%.

Definition

"telex" means a typed communication by using teleprinters through telex exchanges; [Section 65(112)].

Taxable service

Telex service provided by the telegraph authority in relation to communication through telex 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.

Exemptions

• Initial Deposit

• Private telex

• Company's telex for own use

Person liable to pay

Telegraph Authority.

Head of Account

SI.Code SCCD Minor-head 004400136 Telex srevice 00440144 Sub-head 00440013601 Tax Collection 00440145 114 Sub-head 00440013602 Other Receipts 00440146 115 Sub-head 00440013603 Decuct Refund 00440147 116

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 ENo. B.II/I/2000-TRU dated 9/7/2001 See Annexure XII under "Facsimile Service".