https://www.taxtmi.com/caselaws?id=206973 A composite telecom transaction is taxable under State VAT only to the extent that there is a discernible sale of goods or a transfer of the right to use goods. SIM cards, recharge coupons, post-paid rentals, value-added services and infrastructure sharing receipts were treated as service consideration and not exigible to sales tax. Telephone instruments, mobile handsets, modems and caller ID instruments were recognised as goods, so their sale or transfer of the right to use could attract tax, subject to segregation of the service component. Security deposits were not taxable unless shown to be disguised consideration for taxable goods. en-us Thu, 08 Sep 2011 00:00:00 +0530 Mon, 14 Jul 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206973 A composite telecom transaction is taxable under State VAT only to the extent that there is a discernible sale of goods or a transfer of the right to use goods. SIM cards, recharge coupons, post-paid rentals, value-added services and infrastructure sharing receipts were treated as service consideration and not exigible to sales tax. Telephone instruments, mobile handsets, modems and caller ID instruments were recognised as goods, so their sale or transfer of the right to use could attract tax, subject to segregation of the service component. Security deposits were not taxable unless shown to be disguised consideration for taxable goods. Case-Laws Service Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206973