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of <h1>Clarification on Service Tax for Cellular Services: SIM Card Costs, Discounts, and Refund Claims Explained.</h1> This circular addresses several issues related to service tax on cellular telephone services. Firstly, it clarifies that rent and access charges paid by cellular operators to the Department of Telecommunications (DOT) should not be subject to double taxation. Secondly, the cost of SIM cards, viewed as activation devices, should be included in the taxable value for service tax purposes. Thirdly, cellular companies must file refund claims for excess tax payments, as adjustments without claims are not permitted. Fourthly, service tax is not applicable on free services provided to employees or friendly users unless landline charges are involved. Lastly, service tax liability applies only to the discounted price when discounts are offered on air time charges.
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