Taxable value: including sim card; DOT junction charges not double-taxable; refunds require refund claim procedure. Rent and access charges collected by cellular operators from subscribers, including amounts passed to DOT for junctions, form part of gross receipts subject to service tax and should not be taxed again when paid to DOT to avoid double taxation. Charges for SIM cards are part of the taxable value as activation processing; excess tax payments cannot be adjusted without filing a refund claim under the refund procedure. Free services with no receipt are not taxable, and discounted supplies attract tax on the reduced consideration received.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxable value: including sim card; DOT junction charges not double-taxable; refunds require refund claim procedure.
Rent and access charges collected by cellular operators from subscribers, including amounts passed to DOT for junctions, form part of gross receipts subject to service tax and should not be taxed again when paid to DOT to avoid double taxation. Charges for SIM cards are part of the taxable value as activation processing; excess tax payments cannot be adjusted without filing a refund claim under the refund procedure. Free services with no receipt are not taxable, and discounted supplies attract tax on the reduced consideration received.
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