TELEGRAPH SERVICE

 

Date of Introduction: 16.07.2001 vide Notification No.4/2001-ST dt.09.07.2001.

Definition:

“Telegraph” has the meaning assigned to it in clause (1) of section 3 of Indian Telegraph Act, 1885. (Section 65(73) of Finance Act, 1994 as amended)

As per Section 3 (1) of Indian Telegraph Act, 1885, “ Telegraph” means any appliance, instrument, material or apparatus used or capable of sue of transmission or reception of signs, signals, writing, images, and sounds or intelligence of any nature by wire, visual or other electro-magnetic emissions, radio waves or Hertzian waves, galvanic, electric or magnetic means.

“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 license under the first proviso to sub-section (1) of Section 4 of that Act.

 (Section 65(74) of Finance Act, 1994 as amended)

As per Section 3(6) of Indian Telegraph Act, 1885, “Telegraph Authority” means the director General of Posts and Telegraphs and including any officer empowered by him to perform all or nay of the functions of the Telegraph authority under this Act.

Taxable events and scope of service:

Any service provided to a subscriber by telegraph authority in relation to a communication through telegraph. (Section 65(72) (ze) of Finance Act, 1994 as amended)

Value of the Taxable Service:

The value of the taxable service shall be the gross amount charged by the service provider for such service rendered by him includes the adjustments made by the telegraph authority from any deposits made by the subscriber at the time of application for Telegraph but dose not include initial deposit made by subscriber at the time of application for Telegraph.  (Section 67 Finance Act, 1994 as amended)

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