Case Law Details
Case Name : Idea Cellular Ltd. (Delhi High Court)
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Delhi High Court (HC) [2010-TIOL-139-HC-DEL-IT] in the case of Idea Cellular Ltd. (Taxpayer) on the issue whether the discount retained by Prepaid Market Associates (PMAs) on sale of Subscriber Identification Module (SIM) cards or recharge coupons belonging to the Taxpayer is liable for withholding tax, under the provisions of Indian Tax Law (ITL) held that the transaction between them is a service transaction and not in the nature of sale and purchase of goods.
The HC, based on the terms of agreement between the Taxpayer and
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NO he will not be liable for paying service tax as no service is provided by the agency holder : there is not a service at all
what if in the case of a person has taken an agency say of Peter England than will he be liable to pay Service tax or not ?
It is a very nice and landmark judgement. Thanks a lot.