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Dealer of sim card and recharge coupons- registration

This query is : Resolved 

28 December 2013 if distributor of recharge coupon and sim card wants to get register under service tax then under which category??? Whether telecommunication services or Business Auxilary Service???

28 December 2013 Hi

They can get registered under Business Auxiliary Services.

Thanks

28 December 2013 But if they register under Business auxilary service then mega exemption notification no. 25/2012 point no. 29(f) will not available to him because it is for telecommunication services only.




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