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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Nature of transaction - Sale or service - sale of post paid SIM ...

Service Tax

December 8, 2018

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 of the taxable value for levy of service tax, for the SIM Cards are never sold as goods independent from services provided - Demand of service tax upheld.

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