Service tax liability on distributor of simcard/recharge
This query is : Open
13 November 2013
Dept. is issuing SCN to simcard/ recharge distributors for service tax not paid on difference of MRP and distributor price for four years ( 2008-09 to 2011-12). Is distributor liable to pay tax? If liable, can the telecom company take CENVAT for 2008-09 to 2011-12 now.Pls give relevant provisions and case laws if reported.
13 November 2013
Dear Sir,
The Difference is may be treated only discount and the same is not liable to service tax.
A case already under litigation refer the same: 2007 (8) S.T.R. 136 (Tri. - Chennai) IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI
Shri P. Karthikeyan, Member (T)
JR COMMUNICATIONS & POWER CONTROLS
Versus
COMMR. OF C. EX., TRICHY
In case need copy of Judgement contact: nrawat2004@gmail.com
The Difference is may be treated only discount and the same is not liable to service tax.
A case already under litigation refer the same: 2007 (8) S.T.R. 136 (Tri. - Chennai) IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI
Shri P. Karthikeyan, Member (T)
JR COMMUNICATIONS & POWER CONTROLS
Versus
COMMR. OF C. EX., TRICHY
In case need copy of Judgement contact: nrawat2004@gmail.com
14 November 2013
Pls give reference of cases decided by the of the High Court or the Supreme Court if reported.
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