Home Highlights August 2012 Year 2012 This

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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. 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

4. 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

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. CENVAT credit - SIM Cards - sale of SIM Cards is not goods sold or intended to be sold to the customer - credit availed by the appellants on SIM Cards is eligible and...

8. 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...

9. 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...

10. 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...

11. 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...

12. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

13. Corporate Insolvency Resolution Process - mala fide intention - the corporate applicant filed the application with mala fide intention and with ulterior motive for...

14. Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“...

15. Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in...