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VAT - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Levy of VAT on mobile (telecom) services - The call charges per ...


Court Rules Mobile Call Charges Are Services, Not Goods; VAT Demand Overturned Under TNGST Act.

November 18, 2016

Case Laws     VAT and Sales Tax     HC

Levy of VAT on mobile (telecom) services - The call charges per call will depend on plan tariff and call durations. This is only a service and there is no transfer of goods or sales to attract the provisions of the TNGST Act - demand set aside - matter remanded back - HC

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