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VAT - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Passive Infrastructure Services to mobile phone operators - ...

VAT and Sales Tax

June 4, 2013

Passive Infrastructure Services to mobile phone operators - Telecommunication infrastructure - right to use - there is no sale of goods and at any rate there is no deemed sale under KVAT Act - HC

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  1. Levy of VAT Tax on sharing of the mobile towers - sharing of passive infrastructure - the activity being subjected to VAT does not prima facie arise - HC

  2. Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

  3. Standard Operating Procedure (SOP) (Version 1.1) for “Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and...

  4. Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - refund denied for non-fulfilling the conditions of the notification and period of...

  5. Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone...

  6. Refund of taxes paid on the activity of the provision of “passive infrastructure services“ - there is no sale of goods - writ petition allowed - HC

  7. Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately...

  8. Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other...

  9. CENVAT credit - providing passive infrastructure - the appellants are not entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereof etc. - AT

  10. Notification regarding exemption of duties of Customs against scrips issued under the 2% Additional ad hoc incentive for mobile phones.

 

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