Service Tax on surcharge on Telephone bills

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....as 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 had arisen whether the va....

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...., 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 foregoing, it is clarified ....