CESTAT allowed the appellant's refund claim, overturning the ...

Refund Claim for Erroneously Collected Service Tax on SIM Card Sales Valid Under Section 11B

March 19, 2025

Case Laws Service Tax AT

CESTAT allowed the appellant's refund claim, overturning the lower authority's rejection. The Tribunal determined that the refund claim filed on 24.09.2021 was not time-barred as it was submitted within one year of the Order-in-Original dated 22.07.2021 that dropped the service tax demand, satisfying Section 11B of Central Excise Act read with Section 83 of Finance Act. The principles of unjust enrichment were inapplicable since the amount was erroneously collected as service tax on SIM card sales, an activity established as non-taxable. The absence of ST-3 returns was deemed irrelevant since the appellant had no service tax liability for the period in question, making the lower authority's rejection grounds factually incorrect.

View Source

← Previous Next →

CESTAT allowed the appellant's refund claim, overturning the ...

Refund Claim for Erroneously Collected Service Tax on SIM Card Sales Valid Under Section 11B

March 19, 2025

Case Laws Service Tax AT

You may also like:

Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or...

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...

Business Auxiliary Service - Sale of SIM cards - activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value...

Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the...

Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the...

Levy of service tax on SIM Cards - tribunal held that where service provider voluntarily paid sales tax on the value of SIM cards no service tax would be levied - with...

Service Tax Liability on SIM Cards / Pre paid Cards – payment of service tax by the BSNL (i.e service recipient) - demand set aside. - AT

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

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 – SC

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...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Liability to deduct tds u/s 194H - commission or discount - sale of SIM cards / pre-paid talk time - What has been effected by way of these sale transactions is sale of...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Quick Updates: