| Q.1 |
What is Pager ? |
| Ans. |
A Pager is an instrument,
apparatus or appliance which is a non-speech, one way personal
calling system with alert and has the capability of receiving,
storing and displaying numeric or alpha-numeric messages. |
| Q.2 |
What is the taxable
service in respect of pager services? |
| Ans. |
The taxable service
in respect of pager services is the service provided to a subscriber,
by the telegraph authority in relation to a pager. |
| Q.3 |
What is the value
of taxable service in case of Pager services? |
| Ans. |
In case of pager services,
the value of taxable services is the gross total amount (including
adjustment made by the telegraph authority from any deposit
made by the subscriber at the time of application for pager)
charged by the telegraph authority from the subscriber. |
| Q.4 |
Has any exemption
been provided in case of pager services? |
| Ans. |
Yes, the pager services
provided to U. N. or International Organisation would not be
chargeable for service tax. ( Authority:- Notification no. 48/98
ST dated 2/6/98 ) |
