ST applicability on Cheque Bounce - Telecom

This query is : Resolved 

21 February 2009 Dear All

In case of a telecom company, is service tax applicable on cheque bouncing charges recovered from a subscriber?

Late Payment Fee has been expressly excluded from the purview of Service Tax in case of telecom companies since no telecom service is rendered vide a ST circular.

Can similar stand be taken for Cheque Bouncing Charges?

Regards


15 April 2009 As per my view similar stand can be taken for cheque bouncing charges


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