Service Tax on surcharge on Telephone bills

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..... ted 15-7-1999 It has been brought to the notice of the Board that in case of delayed payments of telephone bills, surcharge is being collected on the bill amount excluding Service Tax. A doubt ha .....

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..... arged to the subscriber', the surcharge collected from the subscriber would correctly merit inclusion in the value of taxable service for the purpose of recovery of Service Tax. 3. In view of the fo .....

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