Where the principal (BSNL) has already paid service tax on the ...
Telecom Franchise Not Liable for Additional Service Tax on SIM Card Sales Already Taxed to Principal Company.
January 4, 2014
Case Laws Service Tax AT
Where the principal (BSNL) has already paid service tax on the full value of the SIM cards, franchise cannot be called upon to pay tax again on the same transaction on the ground that his activity is separately liable to service tax under the category of BAS - AT
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