2006 (1) TMI 31

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....rder-in-Appeal passed by the Commissioner (Appeals) on 19.05.2004. The issue raised in the show-cause notice was that the following charges have been omitted to be included in the taxable value for the purpose of payment of service tax for the period August 1997 to March 2000:- a) registration fees charged from the customer; b) the reconnection fee charged from the customer after the initial....

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....vice is not acceptable as this is also charged ultimately from the customers directly or indirectly for providing continuous paging services though paid initially to DOT and collected from the customers latter. As per Section 67 which is an inclusive section, valuation of taxable services for charging service tax has been explained as includes the amount paid for the adjustments made by the tel....

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.... (177) ELT 99 (Ker.) which concluded as under: (b) Both the selling of the SIM card and the process of activation are 'services' provided by the mobile cellular telephone companies to the subscriber, and squarely fall within the definition of 'taxable service' as defined in Section 65 (72) (b) of the Finance Act. They are also exigible to service tax on the value of taxable service' as defined ....