https://www.taxtmi.com/circulars?id=56 Service tax is not leviable on surcharges collected for delayed payment of telephone bills because the taxable value of telegraph/telephone services includes only amounts charged for the services themselves; surcharges do not alter that value. The Board withdraws its earlier contrary circular and directs finalisation of pending disputes and communication to trade and field formations. en-us Wed, 20 Dec 2000 00:00:00 +0530 Thu, 12 Jan 2012 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56 Service tax is not leviable on surcharges collected for delayed payment of telephone bills because the taxable value of telegraph/telephone services includes only amounts charged for the services themselves; surcharges do not alter that value. The Board withdraws its earlier contrary circular and directs finalisation of pending disputes and communication to trade and field formations. Circulars Service Tax Wed, 20 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56