service tax is applicable on full talktime offer also.
But it is paid by our operator company like Airtel Idea on behalf of us. They bear the service tax for attracting us so that we would make big recharges like 120 / 555 / 786 etc.
you will never find full talktime on recharge of Rs. 10 because the operator will not pay service tax for us for this small amount they want us to spend money more thats why they offer it only on big recharges.
Got it?