https://www.taxtmi.com/caselaws?id=313 Reconnection charges collected for reactivating pagers after expiry of the initial subscription period were treated as part of the value of the same radio paging service for service tax purposes. The charges were not regarded as a separate or extraneous receipt, and the Ministry circular dated 20-12-2000 was read as dealing with surcharge rather than reconnection charges. On that basis, the charges fell within the taxable service value and the challenge to their inclusion failed. en-us Thu, 29 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313 Reconnection charges collected for reactivating pagers after expiry of the initial subscription period were treated as part of the value of the same radio paging service for service tax purposes. The charges were not regarded as a separate or extraneous receipt, and the Ministry circular dated 20-12-2000 was read as dealing with surcharge rather than reconnection charges. On that basis, the charges fell within the taxable service value and the challenge to their inclusion failed. Case-Laws Service Tax Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313