PAGER SERVICES

 

Date of Introduction: 01.11.1996 vide Notification No.6/96-ST dt.31.10.1996

Definition:

A “Pager” means an instrument, apparatus or appliance, which is a non-speech, one way personal calling system with alert and has the capability of receiving, storing and displaying numeric or alphanumeric messages.

(Section 65(29) of Finance Act, 1994 as amended)

Taxable Event & Scope of Service:

 The taxable service means any service provided to a subscriber, by the telegraph authority in relation to a pager.

(Section 65(72)(c) of Finance Act, 1994 as amended)

Value of Taxable Service:

The value of taxable services shall be the gross amount charged by the service provider for such service rendered by him and includes the adjustment made by the telegraph authority from any deposit made by the subscriber at the time of application for pager but does not include initial deposit made by the subscriber at the time of application for pager.

(Section 67 of Finance Act, 1994 as amended)

Exemption and Exclusion:

1. The pager services provided to U.N. or International Organization would not be chargeable for Service Tax.

(Authority: - Notification no. 48/98-ST dt.24.04.1998).

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