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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

As the appellant is engaged in the activity of sale and purchase ...


Appellant Exempt from Paying Service Tax on Commission for BSNL SIM Card Sales under Business Auxiliary Services.

September 12, 2016

Case Laws     Service Tax     AT

As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them - AT

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