d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 002.01 / 01.07.07 [Issue] Whether service tax is leviable on the amount collected as surcharge for delayed payment of telephone bills? [Comment] 
An amount collected for delayed payment of a telephone bill is not to be treated as consideration charged for provision of telecom service and therefore, does not form part of the value of taxable service under section 67 read with Service Tax (Determination of Value) Rules, 2006.
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
Comment