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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

TNVAT - taxability of sale of recharge vouchers for mobile Sim ...

VAT and Sales Tax

September 28, 2016

TNVAT - taxability of sale of recharge vouchers for mobile Sim Cards - there was no element of sale involved in the sale of Sim Cards or recharge vouchers - If some mistake has been committed by the dealer, he can be given an opportunity to rectify the mistake - HC

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  1. 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...

  2. Valuation of goods - Free issue of SIM Cards - Telephone Services - Whether during April 2003 to September 2006 distribution of free of recharge voucher attracts service...

  3. 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...

  4. TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

  5. TDS u/s 194H - SIM cards and recharge coupons were sold in cash. The customers and shopkeepers were offered discount on the face value of the SIM cards. Apropos the...

  6. 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

  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 – SC

  8. 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...

  9. Classification of supply - supply of goods or supply of services - gift vouchers / gift cards - The time of supply of such gift vouchers / gift cards by the applicant to...

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

 

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