Where the BSNL had already paid the Service Tax on full face ...
BSNL Service Tax Already Covered: Additional Tax Demand on Distributors for Business Support Service Unjustified.
May 15, 2013
Case Laws Service Tax AT
Where the BSNL had already paid the Service Tax on full face value on the Sim card / recharge coupon, the confirmation of demand against the distributor under the category of Business support service would not be justified. - AT
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