Applicability TDS charges on pre-paid mobile cellular services provided by a service provider through its distributor’s network

RELEVANT PARAGRAPH 25. There is no dispute or dis-agreement regarding the nature of transactions entered into between the assessee and its distributors. The assessee company, by virtue of the licence issued by the Department of Telecommunications, Government of India, is engaged in providing Mobile telephone services to the public at large. The Govt, of India s allotting the licence to various parties in the field on the basis of geographical specifications. The assessee is operating on all India level and therefore provides services in various States. The services provided by the assessee-com...