cell No is resiter with company you can't do this practice and Service tax is subject matter of service provider (Generally). You are service receiver. And Rs. 155/- is including service tax.
Subscripttion charge charged by Whatsapp is liable for service tax. However, the service tax is included in the amount charged, i.e. Rs. 145. You need not pay service tax over and above Rs. 145.
Post 01.07.2012, all services are liable for service tax except for those that are mentioned in
a) negative list
b) mega exemption notification
Since such service by Whatsapp is not present in either of the above two lists, hence, it is taxable. Hope this satisfies you.
As per the place of provision of service rules, the place of provision in case of telecommunication service is location of the service recipient (billing address of service recipient). Hence, even if it’s a foreign company, service tax shall be leviable since the service recipient is in the taxable territory.
Further, telecommunication service means "service of any descripttion (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electro-magnetic means but shall not include broadcasting services” (Place of provision of service rules).
agree with rashmi
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