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Indian Service Tax

Pagers

Effective Date: 01/11/1996.

Authority: Notification No.06/96-ST,dt. 31/10/1996(forfull text of Notification see under'Advertising Agency').

Rate of Service Tax: 8% from 14/5/2003 (5% upto 13/5/2003). 10% from 10/9/2004 - Cess 2%of10% =0.2.Total ST = 10.2%.

Definition: ''pager'' means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has the capabilityofreceiving, storing and displaying numeric or alpha-numeric messages, [Section 65 (77)]

Taxable service: Pager services provided by the Telegraph authority to a subscriber in relation to a pager.

Value of taxable service: Gross total amount (including deposit adjustment) received by the Telegraph authority.

Person liable to pay: Pager Agency.

Head of Account

Sl. Code SCCD Minor-head 004400106 Radio Paging Services     Sub-head 00440010601 Tax Collection 00440015 110 Sub-head 00440010602 Other Receipts 00440020 110 Sub-head 00440010603 Deduct Refunds 00440021 111

Main text of Departmental Circular/TN

[TN No. 90/96, dated 31-10-1996ofHyderabad Commissionerate]

In the caseofpaging services, the telegraph authorities normally charge the subscriber in advance on a quarterly basis for the paging service provided. The Service charge on paging service will be chargeable on the gross amount charged from the subscriber.

Notification

N.B.: For full text of Noti. No. 13/97-ST, dt. 14/02/1997 see under 'Telephone Service'.