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2015 (5) TMI 65 - AT - Service TaxValuation - sale of Recharge Vouchers and SIM Cards - whether the respondent is required to discharge the service tax liability on the amount which they have received from the distributors and dealers or on the MRP on which the subscribers purchases Recharge Vouchers and SIM Cards from the distributors or dealers. - Held that:- Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the Recharge Vouchers and SIM Cards as and when sold directly to the subscribers; the respondent also discharged the service tax liability on the actual amount received by them from the distributors and dealers for the sale of Recharge Vouchers and SIM Cards from such distributors and dealers. - Following decision of BPL Mobile Cellular Ltd. [2007 (6) TMI 107 - CESTAT, CHENNAI] - Decided against Revenue.
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