SIM cards, recharge coupon vouchers, mobile telephone rentals on ...

Service Tax

November 23, 2011

SIM cards, recharge coupon vouchers, mobile telephone rentals on post paid connections, value added services such as ring tones, music down loads, wall papers etc., and proceeds received on sharing of infrastructure cannot be subjected to tax either under Section 4(1) or Section 4(8) of the A.P. VAT Act, 2005..... - HC

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SIM cards, recharge coupon vouchers, mobile telephone rentals on ...

Service Tax

November 23, 2011

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TNVAT - taxability of sale of recharge vouchers for mobile Sim Cards - there was no element of sale involved in the sale of Sim Cards or recharge vouchers - If some...

Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the...

TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

TDS u/s 194H - SIM cards and recharge coupons were sold in cash. The customers and shopkeepers were offered discount on the face value of the SIM cards. Apropos the...

Valuation of goods - Free issue of SIM Cards - Telephone Services - Whether during April 2003 to September 2006 distribution of free of recharge voucher attracts service...

Nature of transaction - Sale or service - sale of post paid SIM - amount received by the cellular telephone company from its subscribers towards SIM Card will form part...

If non-refundable deposits are collected, by the service providers from their distributors, as security deposit for supply of SIM cards, recharge voucher coupons and the...

Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

Levy of Local Body Tax (LBT) - Even though SIM cards, recharge coupons are not liable to sales tax / VAT, these are liable to LBT on its entry into municipal limits -...

Availment of CENVAT Credit – input services - service tax paid on the Activity of providing/selling SIM cards/recharge coupons was availed and utilized for payment of...

Where the BSNL had already paid the Service Tax on full face value on the Sim card / recharge coupon, the confirmation of demand against the distributor under the...

Discount of recharge vouchers and prepaid SIM cards allowed to the franchisees – TDS not deducted u/s 194H – recovery provisions u/s 201(1) can be invoked only when loss...

Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the...

CENVAT credit - SIM Cards - sale of SIM Cards is not goods sold or intended to be sold to the customer - credit availed by the appellants on SIM Cards is eligible and...

Business Auxiliary Service - Sale of SIM cards - activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value...

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