Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

As the appellant is engaged in the activity of sale and purchase ...

Service Tax

September 12, 2016

As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them - AT

View Source

 


 

You may also like:

  1. 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...

  2. Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or...

  3. Service Tax Liability on SIM Cards / Pre paid Cards – payment of service tax by the BSNL (i.e service recipient) - demand set aside. - AT

  4. 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...

  5. 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...

  6. 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...

  7. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services provided – SC

  8. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services – SC

  9. Liability to deduct tds u/s 194H - commission or discount - sale of SIM cards / pre-paid talk time - What has been effected by way of these sale transactions is sale of...

  10. Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

  11. Levy of service tax on SIM Cards - tribunal held that where service provider voluntarily paid sales tax on the value of SIM cards no service tax would be levied - with...

  12. Business Auxiliary Services - it is a case of sale/purchase of item from BSNL on principle to principle basis which is pure trading activity and on the cellular...

  13. 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...

  14. 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...

  15. Where the principal (BSNL) has already paid service tax on the full value of the SIM cards, franchise cannot be called upon to pay tax again on the same transaction on...

 

Quick Updates:Latest Updates