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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Levy of service tax on SIM Cards - tribunal held that where ...

Service Tax

September 13, 2014

Levy of service tax on SIM Cards - tribunal held that where service provider voluntarily paid sales tax on the value of SIM cards no service tax would be levied - with regard to extended period of limitation, order of tribunal sustained - HC

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  1. Nature of transaction - Sale or service - sale of post paid SIM - amount received by the cellular telephone company from its subscribers towards SIM Card will form part...

  2. Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the...

  3. Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or...

  4. Service Tax Liability on SIM Cards / Pre paid Cards – payment of service tax by the BSNL (i.e service recipient) - demand set aside. - AT

  5. Business Auxiliary Service - Sale of SIM cards - activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value...

  6. Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the...

  7. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services provided – SC

  8. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services – SC

  9. As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable...

  10. Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

  11. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

  12. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

  13. Liability to deduct tds u/s 194H - commission or discount - sale of SIM cards / pre-paid talk time - What has been effected by way of these sale transactions is sale of...

  14. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  15. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

 

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