FINANCE (No. 2) 2014 "cellular telecommunication system" has the meaning given to it by the Postal and Telecommunications Act [Chapter 12 :05]; "licence" means a licence to operate a cellular telecommunication system issued under the Postal and Telecommunications Act [Chapter 12:05]; 5 "rendering a service" means operating a cellular telecommunication system for the benefit of the public; "operator" means the operator of a cellular telecommunication system. 172F Excise duty on airtime 10 Subject to this Part, there shall be charged, levied and collected, for the benefit of the Consolidated Revenue Fund, an excise duty on the cost of rendering the service liable lo such excise at such rate as may be fixed by the Charging Act: 172G Rendering of services liable to excise duty on airtime 15 (1) A person shall not render a service liable to excise duty on airtime except in accordance with this Part. (2) A person who contravenes subsection (1) commits an offence and is liable, upon conviction, to a fine not exceeding level twelve or to imprisonment for a period not exceeding five years, or to both. 20 (3) Notwithstanding the penalty prescribed in subsection (2) all the machinery, equipment and materials used in rendering services in contravention of subsection (1) shall be liable to seizure in accordance with section 9. 172H Commissioner may authorise service provider to render services without payment of duty ( 1) Notwithstanding sectionl72G, the Commissioner may, subject to the provisions of this Part and any rules made hereunder, authorise an operator to render services liable to duty on airtime on an experimental or trial basis: 25 30 Provided that the services so rendered shall not be for sale or disposal for profit and shall be rendered without the payment of duty on airtime (2) An operator who being authorised by the Commissioner to render services in terms of subsection ( 1) sells or disposes of such services for profit commits an offence and is liable, upon conviction, to a tine not exceeding level twelve or to imprisonment for a period not exceeding five years, or to both. 35 1721 Duties of operator (1) Every operator shall(a) 40 maintain in such form and manner as may be required by or under, this Act, a record of(i) all airtime sold; and (ii) all air time consumed, lost or otherwise disposed of, during any process of rendering the service; and 8 45