https://www.taxtmi.com/circulars?id=47 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. en-us Mon, 13 Oct 1997 00:00:00 +0530 Thu, 12 Jan 2012 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=47 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. Circulars Service Tax Mon, 13 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=47