E RECHASES & CARD RECHASES , Other Topics

[Anil Sharma]

Dear sir,

 

Please Explain to any tax liability to eassy recharge mobile &  Card is applicable to vat /service tax , or other tax

 We are oxiexn company eassy recharge and top up card local marketing sales . please help to me

 

Thanks you

 

Anil Sharma

9811697480

Posts / Replies

[CA. Surender Gupta]

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 proceeds received on sharing of infrastructure cannot be subjected to tax either under Section 4(1) or Section 4(8) of the A.P. VAT Act, 2005. - See  2011 (9) TMI 216 - ANDHRA PRADESH HIGH COURT - THE STATE OF ANDHRA PRADESH Versus M/s BHARAT SANCHAR NIGAM LTD, HYDERABAD

 

Further selling agent or a distributer of SIM cards or recharge coupon vouchers will be exempted from Service Tax after the introduction of negative list. see notification no. 25/2012