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Case Law Details

Case Name : G.R. Movers Vs Commissioner of Central Excise, Lucknow (CESTAT Delhi)
Related Assessment Year :
CESTAT, NEW DELHI BENCH G.R. Movers versus Commissioner of Central Excise, Lucknow FINAL ORDER Nos.ST/A/684-687/2012-CUS Appeal Nos. ST/ 7, 198 & 1200 of 2011 & 540 of 2012 NOVEMBER  6, 2012 ORDER Mathew John, Technical Member In this proceeding four appeals are being decided together because all these appeals involve the same issue. 2. The appellants are distributors of sim cards needed to enable telecommunication service provided by BSNL through mobile telephone. They also market recharge coupons which enables additional duration of time for which such service is a...
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13 Comments

  1. Sahir says:

    Sir,
    I am a prepaid distributor of A TELECOM COMPANY ‘IDEA PREPAID’ IN GUJARAT WITH ANNUAL TURNOVER OF 1.2 CRORE.

    AM I LIABLE FOR SERVICE TAX.

  2. Kumari Manisha says:

    Sir
    One of my client is buying sim card from telecom company for Rs 100 which is inclusive of service tax. He is selling the same sim card at Rs108. Whether he is liable for any statutory liability or not?

  3. Kumari Manisha says:

    Sir one of my client is buying sim at Rs100 from the telecom company which is inclusive of service tax. The same sim card has been sold by him at Rs108. Whether he liable for any statutory liability or not?

  4. JAYAKRISHNA says:

    my distributor is doing distributorship of airtel recharge coupon and sim card , whether he is liable for service tax

  5. namitdutt says:

    dear all,

    we are a authorized business partner of a telecom company (that is a franchise module in which pre paid & post paid sales, services and collect bill payment on behalf of our company). whether are we liable for service tax or business auxiliary services ?

  6. Monika says:

    If a distributor company distribute the web based recharge coupon and he is entitled to get margin and company is showing that margin as commission in its books of accounts, then is it subject to service tax or not.

    Thankyou sir

  7. Chetan Panchal says:

    Respected sir,
    one of my client is distributor in recharge coupons and sim cards in gujarat state, whether he is liable for GVAT. he works on commission basis.
    Kindly guide.
    Thanks & Regards
    Chetan Panchal

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