Service Tax not leviable on surcharge collected on delayed payment of telephone bill

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct of levy of service tax on `surcharge' collected for delayed payment of telephone bills. 2. The matter has been carefully examined by the Board. As per the provisions of Section 65(48)(b) of Chapter V of the Finance Act, 1994, service tax is leviable on the service provided by the telegraph authority to a subscriber, in relation to a telephone connection. Further, under Section 67(b) of the sa....