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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Nature of activity - sale or service? - business of purchase/ ...

Service Tax

May 5, 2018

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 subscribers. Hence in such case there is no principal service or dominant service to which the sale of sim card can be related - demand of service tax set aside - AT

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