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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

CENVAT Credit - input service provided by the distributors of ...


CENVAT Credit Approved for SIM Card Distributor Services Due to Direct Link with Telecommunication Outputs.

August 22, 2015

Case Laws     Service Tax     AT

CENVAT Credit - input service provided by the distributors of SIM cards has the nexus with output Telecommunication Service - credit allowed - AT

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  12. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services provided – SC

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