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On the issue of applicability of Service Tax on sale of Post Paid / Prepaid cellular sim cards Honorable Tribunal has held that:
- The sale of Sim Cards is within the purview of Sales Tax.
- Cellular Company has paid full service tax on sale of sim cards.
- Distributor is engaged in selling and purchasing of sim cards independently on his own account.
- There can not be any service tax on profit earned by the distributor.
(For full text of judgment - visit 2007 -TMI - 2118 - CESTAT, BANGALORE)
Service tax on SIM card sales treated as sales tax; distributor profit not subject to service tax. The tribunal found sales of post paid and prepaid cellular SIM cards fall within Sales Tax; the cellular company had discharged tax on the transactions, distributors act as independent sellers, and distributor profits from resale are not subject to service tax. of Press 'Enter' after typing page number.
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