Claim of refund - activation of SIM cards - levy and collection ...

Case Laws VAT and Sales Tax

April 8, 2015

Claim of refund - activation of SIM cards - levy and collection of VAT is without authority of law and violative of Article 265 of the Constitution of India. - Authority of state to levy VAT - State of Haryana shall transfer the amount of VAT collected from the petitioner to the Service Tax Department of the Union of India - HC

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Claim of refund - activation of SIM cards - levy and collection ...

Case Laws VAT and Sales Tax

April 8, 2015

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Benefits of Debit Card Activation – FAQs

The CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law....

Nature of transaction - Sale or service - sale of post paid SIM - amount received by the cellular telephone company from its subscribers towards SIM Card will form part...

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