Its under the head of Telegraph services

Following are the sections related to Indian Telegraph Act 1885 relating to meaning..

(3) " message" means any communication sent by telegraph, or given to a telegraph officer to be sent by telegraph or to be delivered:

(4) " telegraph line" means a wire or wires used for the purpose of a telegraph, with any casing, coating, tube or pipe enclosing the same, and any appliances and apparatus connected therewith for the purpose of fixing or insulating the same:

(5) " post" means a post, pole, standard, stay, strut or other above- ground contrivance for carrying, suspending or supporting a telegraph line:

(6) " telegraph authority" means the Director General of 1[ Posts and Telegraphs], and includes any officer, empowered by him to perform all or any of the functions of the telegraph authority under this Act:

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".

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Service tax category?

pankaj sharma

Rohit Khaitan

Its under the head of Telegraph services

Indian Service Tax