Service Tax on Cellular Telephone services

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..... ingle SIM card with a 10 digit number. While last 5 digits of the number remains same in other circles, first five digits change according to area code. 2. A doubt has been expressed by the field formation as to whether the operator (Home Operator) with whom the customer have subscribed or the operator (Service Operator) where the customers is visiting will be liable to pay the Service Tax in ca .....

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..... s registered and hence that cellular telephone company becomes the persons responsible for collecting service tax. The value of taxable services in relation to the cell phone connection provided to a subscriber is the gross total amount received by the cell phone company from the subscriber. Therefore, the cell phone company with whom the subscriber is registered should collect the tax from the su .....

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