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

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....f the Board that divergent practices exist in respect 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 te....