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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Valuation - sale of Recharge Vouchers and SIM Cards - ...

Service Tax

May 2, 2015

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 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 - demand set aside - AT

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