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Indian Service Tax

Telex Service

Effective Date

L16/07/2001

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%.

Definition

"telex" means a typed communication by using teleprinters through telex exchanges; [Section 65(112)].

Taxable service

Telex service provided by the telegraph authority in relation to communication through telex 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.

Exemptions

Initial Deposit
Private telex
Company's telex for own use

Person liable to pay

Telegraph Authority.

Head of Account

SI.Code

SCCD

Minor-head

004400136

Telex srevice

00440144

Sub-head

00440013601

Tax Collection

00440145

114

Sub-head

00440013602

Other Receipts

00440146

115

Sub-head

00440013603

Decuct Refund

00440147

116

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 ENo. B.II/I/2000-TRU dated 9/7/2001 See Annexure XII under "Facsimile Service".