Annexure XII
- Document type
- Other
- Dated
- Category
- Form & Annexure
Leased circuits / telegraph service / telex service /facsimile service
Annexure XII
Leased circuits / telegraph service / telex service /facsimile service:- As per section 65(72) (zd),(ze), (zf) and (zg), taxable service in relation to
these services is any service provided, to a subscriber, by the telegraph authority
in relation to leased circuits, telegraph, telex and facsimile communication.
- As regards facsimile services, at present the telegraph authorities are providing
it in two ways. One is "bureau fax" where the charges are based on a flat rate per
page depending upon paper size and the other is "ordinary fax" where charges are
equivalent to the number of calls consumed in faxing the paper. In case of "bureau
fax", this is provided by the Dept. of Telecom through post and telegraph offices. In
the second type of facsimile service, the service charges are equal to the
telephone calls consumed and it is already covered in the ambit of service tax under
the category of telephone connections. Therefore, service tax will not be payable in
respect of those facsimile services where service charges are based on the number
of telephone calls consumed. Private fax operators are providing the second kind of
facsimile service and therefore, they are not liable to service tax again.
- In respect of telegraph, telex and leased services, any service provided by the telegraph authority in this regard is the taxable service and service tax on such services shall be collected in the same manner as applicable to telephone services.