20 January 2012
Is service tax applicable for distributors of recharge cards ans sim cards of telcom company .What is the rate of tax and how ot is applicable
22 January 2012
As per recent Idea communication Judgement, service tax is levible on sim cards however, there are number of Judgement of Tribunal that once tax has been paid by Cellular company, distributor is not liable to pay service tax as same will amount to double taxation(Chetan Traders v CCE, Jaipur 2009 (13) STR 419 (Tri.-Del)).