24 December 2013
1)Whether service tax is applicable to simcard distributor on commission received from mobile company?
2)if yes, then how should we compute the taxable turnover?
for example : MR.A is distributor appointed by mobile company and getting card and recharge vouchers at discounted price. i.e.Rs.10 voucher for Rs.9.5 balance amt will be considered as commission and on which company is deducting tds u/s 194H.