business of cellular mobile phone services and distribution of SIM cards
including prepaid and postpaid services. The prepaid services are in the
form of recharge ... cards. Only after the resale of those prepaid cards,
distributors would derive income. At the time of the assessee selling these
pre-paid cards
Assessing Officer came to the conclusion that supply and delivery of
SIM cards did not constitute sale & purchase but provision of services.
Accordingly, combined ... cards. Only after the resale of
those prepaid cards, distributors would derive income. At the time of the
assessee selling these pre-paid cards
paid mobile services through
distributors; the starter kits, starter packs, SIM Cards, recharge vouchers etc., are
provided through distributors. Customers pay in advance ... paid
by the assessee to the distributors for its pre-paid SIM cards and talk time and hence
there is no need to deduct
when the ass e s s e e so l d SIM card ... cards. Only after the resale of those
prepaid cards, distributors would derive income. At the time of
the assessee selling these pre-paid cards
when the ass e s s e e so l d SIM card ... cards. Only after the resale of those
prepaid cards, distributors would derive income. At the time of
the assessee selling these pre-paid cards
post paid connection the bills were raised for the sale of SIM cards and sales tax was paid on the value of SIM cards ... through their agents. Sales tax was paid on the value of SIM cards and on such value service tax was not paid.
2. Revenue
Tribunal.
2. The appellant is engaged in purchase and sale of SIM cards of BSNL. Proceedings were initiated against the appellant for confirmation of Service ... ground that by selling the SIM cards of M/s. BSNL, they provided services falling under the category of Business Auxiliary services. The said proposal
mobile handsets, telephone
instruments, telecom equipment, network interface units
(NIU), SIM cards, RUIM cards, USB modems, v-data cards,
recharge vouchers, calling cards, provision ... devices (such as mobile phones and
computers). A SIM is embedded into a removable SIM card, which
can be transferred between different mobile devices
prepaid services are in the form of recharge
coupons and SIM cards. In postpaid connection, the SIM card is given
free of cost and activated ... cards. Only after the resale of those prepaid cards,
distributors would derive income. At the time of the assessee selling
these pre-paid cards
department that they have not been including the value of SIM cards in the taxable value on which they were paying service tax, they were ... practice followed by them for payment of service tax on SIM cards, to which the appellants replied that they were not paying service
