Mr. X is a distributor of SIM & talk time of a telecommunication co.
Service tax as a service provider under brand name.
Vishal (Student) (154 Points)
17 October 2013Vishal (Student) (154 Points)
17 October 2013Mr. X is a distributor of SIM & talk time of a telecommunication co.
Saurabh Maheshwari
(B.com,ACA)
(5923 Points)
Replied 17 October 2013
Simply distribution of Sim cards of Telecom companies cannot be said as service s provided in the brand name of others....at the best the same is Business Auxiliary services ...but the distributor may claim Small Service Provider exemp upto Rs. 10lacs value in terms of Notification No. 33/2012 dated June 20,2012
CA Pallav Singhania
(IT System Auditor)
(33262 Points)
Replied 17 October 2013
However, please follow the {e} of 29th point.
https://www.servicetax.gov.in/notifications/notfns-2012/st12-2012.htm
regards,