DEMO|

THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

Body 65. Definition.-

In this Chapter, unless the context otherwise requires,

(109a) "telecommunication service" means service of any description provided by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligence or information of any nature, by wire, radio, optical, visual or other electro-magnetic means or systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception by a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885) and includes-

    (i) voice mail, data services, audio tex services, video tex services, radio paging;

    (ii) fixed telephone services including provision of access to and use of the public switched telephone network for the transmission and switching of voice, data and video, inbound and outbound telephone service to and from national and international destinations;

    (iii) cellular mobile telephone services including provision of access to and use of switched or non-switched networks for the transmission of voice, data and video, inbound and outbound roaming service to and from national and international destinations;

    (iv) carrier services including provision of wired or wireless facilities to originate, terminate or transit calls, charging for interconnection, settlement or termination of domestic or international calls, charging for jointly used facilities including pole attachments, charging for the exclusive use of circuits, a leased circuit or a dedicated link including a speech circuit, data circuit or a telegraph circuit;

    (v) provision of call management services for a fee including call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail, voice menus and video conferencing;

    (vi) private network services including provision of wired or wireless telecommunication link between specified points for the exclusive use of the client;

    (vii) data transmission services including provision of access to wired or wireless facilities and services specifically designed for efficient transmission of data; and

    (viii) communication through facsimile, pager, telegraph and telex, but does not include service provided by

      (a) any person in relation to on-line information and database access or retrieval or both referred to in sub-clause (zh) of clause (105);

      (b) a broadcasting agency or organisation in relation to broadcasting referred to in subclause (zk) of clause (105); and

      (c) any person in relation to internet telecommunication service referred to in sub-clause (zzzu) of clause (105);