pankaj sharma (CA ) (324 Points)29 January 2010
(Learning from Life)
Replied 01 February 2010
Following are the sections related to Indian Telegraph Act 1885 relating to meaning..
Notification No. 4/2001-ST, dt. 9/7/2001 (for full text of Notification see under Broadcasting).
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%.
"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)].
Telegraph service provided by the telegraph authority in relation to a communication through telegraph to a subscriber.
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.
Initial deposit at the time of application
[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".