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    <title>2006 (1) TMI 31 - Appellate Tribunal, Chennai</title>
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    <description>Reconnection fee and wireless processing charges collected for radio paging services were treated as part of the gross amount charged from subscribers for valuation purposes. The valuation provisions were read to require service tax on amounts connected with activation and continued provision of paging services, and the earlier view on similar activation-related receipts was applied. On that basis, both reconnection charges and wireless processing charges were held includible in the taxable value and liable to service tax.</description>
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      <description>Reconnection fee and wireless processing charges collected for radio paging services were treated as part of the gross amount charged from subscribers for valuation purposes. The valuation provisions were read to require service tax on amounts connected with activation and continued provision of paging services, and the earlier view on similar activation-related receipts was applied. On that basis, both reconnection charges and wireless processing charges were held includible in the taxable value and liable to service tax.</description>
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