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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

TNVAT - taxability of sale of recharge vouchers for mobile Sim ...

VAT and Sales Tax

September 28, 2016

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 mistake has been committed by the dealer, he can be given an opportunity to rectify the mistake - HC

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  1. 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...

  2. 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...

  3. The Delhi High Court addressed a case involving TDS u/s 194H for non-deduction of TDS on transactions between the Appellant and distributors regarding the sale of SIM...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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 -...

  14. 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

  15. 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

 

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