Service Tax on surcharge on Telephone bills

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....Tax Circular No. 29/3/99 Dated 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 exclu....

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....sed is `gross total amount charged 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 Servic....