Telecom serviceproviders are also liable to service tax and service provider has to pay service tax based on the amount received from the service receiver and in telecom when there is full talk time and extra talk time for service receiver how the sevice tax will be calculated, who will pay the service tax and how provider has to recognise the service tax paid in books and what can be his sources and dedcution if will pay sevice tax if he will not pay Service tax does it is not a loss of revenue for the government??