A concatenated text msg problem

My SMSC is allowing me to submit below concatenated text msgs but sending me deliver_sm with REJECTD status everytime. I also tried with esm_class=40 but got same behavior from my SMSC. 

They comment that since esm_class indicates UDHI, it should be a binary encoding in short_message field thus limiting the message to 140 octets (thereby allowing only 134 chars in case of 7 bit alphabet) and also suggested to use dcs=4 value. Please comment as it seems there's nothing specifically mentioned in SMPP3.4 regards the same.... Although ETSI 3.40 allows 153 chars in 7-bit messages but then it goes as packed in 140 bytes only alongwith concat UDH, so this might be creating confusions? Did anybody else also observed this understanding by their SMSC vendors??? please help.

Here are the pDU dumps...

First part
***********
DBG_LVL0: SMPP PDU dump:
DBG_LVL0:   type_name: submit_sm
DBG_LVL0:   command_id: 4 = 0x00000004
DBG_LVL0:   command_status: 0 = 0x00000000
DBG_LVL0:   sequence_number: 2 = 0x00000002
DBG_LVL0:   service_type: "CMT"
DBG_LVL0:   source_addr_ton: 5 = 0x00000005
DBG_LVL0:   source_addr_npi: 9 = 0x00000009
DBG_LVL0:   source_addr: "test"
DBG_LVL0:   dest_addr_ton: 1 = 0x00000001
DBG_LVL0:   dest_addr_npi: 1 = 0x00000001
DBG_LVL0:   destination_addr: "19089061657"
DBG_LVL0:   esm_class: 67 = 0x00000043
DBG_LVL0:   protocol_id: 0 = 0x00000000
DBG_LVL0:   priority_flag: 3 = 0x00000003
DBG_LVL0:   schedule_delivery_time: NULL
DBG_LVL0:   validity_period: NULL
DBG_LVL0:   registered_delivery: 1 = 0x00000001
DBG_LVL0:   replace_if_present_flag: 0 = 0x00000000
DBG_LVL0:   data_coding: 0 = 0x00000000
DBG_LVL0:   sm_default_msg_id: 0 = 0x00000000
DBG_LVL0:   sm_length: 159 = 0x0000009f
DBG_LVL0:   short_message:
DBG_LVL0:      data: 05 00 03 01 02 01 6d 69   ......mi
DBG_LVL0:      data: 64 64 6c 65 20 6e 6f 64   ddle nod
DBG_LVL0:      data: 65 61 6d 20 6e 6f 74 20   eam not 
DBG_LVL0:      data: 61 62 6c 65 20 74 6f 20   able to 
DBG_LVL0:      data: 73 65 6e 64 20 6d 61 69   send mai
DBG_LVL0:      data: 6c 73 20 66 72 6f 6d 20   ls from 
DBG_LVL0:      data: 74 65 63 68 73 75 70 70   techsupp
DBG_LVL0:      data: 6f 72 74 20 61 63 63 6f   ort acco
DBG_LVL0:      data: 75 6e 74 20 64 75 65 20   unt due 
DBG_LVL0:      data: 74 6f 20 6c 61 63 6b 20   to lack 
DBG_LVL0:      data: 6f 66 20 62 61 6e 64 77   of bandw
DBG_LVL0:      data: 69 64 74 68 2c 20 4e 6f   idth, No
DBG_LVL0:      data: 77 20 49 20 61 6d 20 75   w I am u
DBG_LVL0:      data: 73 69 6e 67 20 6d 61 69   sing mai
DBG_LVL0:      data: 6c 32 77 65 62 2e 63 6f   l2web.co
DBG_LVL0:      data: 6d 2e 20 61 6d 20 6e 6f   m. am no
DBG_LVL0:      data: 74 20 61 62 6c 65 20 74   t able t
DBG_LVL0:      data: 6f 20 73 65 6e 64 20 6d   o send m
DBG_LVL0:      data: 61 69 6c 73 20 66 72 6f   ails fro
DBG_LVL0:      data: 6d 20 74 65 63 68 73      m techs
DBG_LVL0:    PDU dump ends.

Second part of the message
##########################

DBG_LVL0:   type_name: submit_sm
DBG_LVL0:   command_id: 4 = 0x00000004
DBG_LVL0:   command_status: 0 = 0x00000000
DBG_LVL0:   sequence_number: 3 = 0x00000003
DBG_LVL0:   service_type: "CMT"
DBG_LVL0:   source_addr_ton: 5 = 0x00000005
DBG_LVL0:   source_addr_npi: 9 = 0x00000009
DBG_LVL0:   source_addr: "test"
DBG_LVL0:   dest_addr_ton: 1 = 0x00000001
DBG_LVL0:   dest_addr_npi: 1 = 0x00000001
DBG_LVL0:   destination_addr: "19089061657"
DBG_LVL0:   esm_class: 67 = 0x00000043
DBG_LVL0:   protocol_id: 0 = 0x00000000
DBG_LVL0:   priority_flag: 3 = 0x00000003
DBG_LVL0:   schedule_delivery_time: NULL
DBG_LVL0:   validity_period: NULL
DBG_LVL0:   registered_delivery: 1 = 0x00000001
DBG_LVL0:   replace_if_present_flag: 0 = 0x00000000
DBG_LVL0:   data_coding: 0 = 0x00000000
DBG_LVL0:   sm_default_msg_id: 0 = 0x00000000
DBG_LVL0:   sm_length: 159 = 0x0000009f
DBG_LVL0:   short_message:
DBG_LVL0:      data: 05 00 03 01 02 02 75 70   ......up
DBG_LVL0:      data: 70 6f 72 74 20 61 63 63   port acc
DBG_LVL0:      data: 6f 75 6e 74 20 64 75 65   ount due
DBG_LVL0:      data: 20 74 6f 20 6c 61 63 6b    to lack
DBG_LVL0:      data: 20 6f 66 20 62 61 6e 64    of band
DBG_LVL0:      data: 77 69 64 74 68 2c 20 4e   width, N
DBG_LVL0:      data: 6f 77 20 49 20 61 6d 20   ow I am 
DBG_LVL0:      data: 75 73 69 6e 67 20 6d 61   using ma
DBG_LVL0:      data: 69 6c 32 77 65 62 2e 63   il2web.c
DBG_LVL0:      data: 6f 6d 2e 20 61 6d 20 6e   om. am n
DBG_LVL0:      data: 6f 74 20 61 62 6c 65 20   ot able 
DBG_LVL0:      data: 74 6f 20 73 65 6e 64 20   to send 
DBG_LVL0:      data: 6d 61 69 6c 73 20 66 72   mails fr
DBG_LVL0:      data: 6f 6d 20 74 65 63 68 73   om techs
DBG_LVL0:      data: 75 70 70 6f 72 74 20 61   upport a
DBG_LVL0:      data: 63 63 6f 75 6e 74 20 64   ccount d
DBG_LVL0:      data: 75 65 20 74 6f 20 6c 61   ue to la
DBG_LVL0:      data: 63 6b 20 6f 66 20 62 61   ck of ba
DBG_LVL0:      data: 6e 64 77 69 64 74 68 2c   ndwidth,
DBG_LVL0:      data: 20 4e 6f 77 20 49 20       Now I 
DBG_LVL0: SMPP PDU dump

TIA,
JS