Licencees of pay-phones are
liable to collect and deposit Service Tax.
Telephone connection means connecting two telephone apparatus so as to
enable call or to avoid speech transmission facility with desired person. [N. Krishna Devaraya v. Union of India. AIR 1996 Kant. 189]
Telephone Tapping. In the absence of any provision for
procedural safeguard in the Telegraph Act in the matter of telephone tapping
Supreme Court directed observance of certain procedure. Order shall be issued only by Hon’ Secretary, Govt. of India. Etc. [People's Union for Civil Liberties v. Union
of India. AIR 1997 SC 568]