Home Highlights June 2013 Year 2013 This

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1. Levy of VAT or service tax - transfer of right to use goods - providing passive telecommunication infrastructure to the telecom operator - the transaction in question...

2. Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone...

3. Demand of service tax on roaming charges - The appellant, as a licencee of the domestic telecommunication regulatory regime, is not conferred with empowerment to operate...

4. Levy of VAT Tax on sharing of the mobile towers - sharing of passive infrastructure - the activity being subjected to VAT does not prima facie arise - HC

5. Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - refund denied for non-fulfilling the conditions of the notification and period of...

6. Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately...

7. Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other...

8. Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the...

9. Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the...

10. Detention of person under COFEPOSA Act beyond 24 hours - Illegal custody - recording of statement is voluntary or not - notice be issued to the concerned mobile...

11. Depreciation on mobile phones - @15% OR 60% - There are smart phones which do function equivalent to the computers or much more than a computer, if the functionality of...

12. Input Tax Credit (ITC) for providing leasing services - goods and services used for erection of infrastructure to which fibre cables are connected - The infrastructure...

13. CENVAT credit - clip phones, push button phones, line jack and wires & cables installed in the premises of the consumer of the telecommunication service - taking back of...

14. Export of services - intermediary services or not - Refund of unutilized input service - The telecommunication service provided by SGIPL qualify for export since it is...

15. Standard Operating Procedure (SOP) (Version 1.1) for “Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and...