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2008 (12) TMI 84 - AT - Service TaxSale of sim cards and recharge coupons as a franchisee of BSNL - Once BSNL had opted to discharge sales tax on transfer of ownership of sim cards and recharge coupons to customers; there was no need to pay any service tax in relation to the same transaction. As regards sale of cards, BSNL discharges the sales tax on their face value charged from its customers – JRC (appellant) gets discount on sale price from BSNL, should not attract service tax
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