https://www.taxtmi.com/highlights?id=2180 If non-refundable deposits are collected, by the service providers from their distributors, as security deposit for supply of SIM cards, recharge voucher coupons and the like, such deposits would not fall within the ambit of "goods" and cannot be brought to tax under the provisions of the VAT Act..... - HC en-us Wed, 23 Nov 2011 16:50:58 +0530 Wed, 23 Nov 2011 16:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2180 If non-refundable deposits are collected, by the service providers from their distributors, as security deposit for supply of SIM cards, recharge voucher coupons and the like, such deposits would not fall within the ambit of "goods" and cannot be brought to tax under the provisions of the VAT Act..... - HC Highlights Service Tax Wed, 23 Nov 2011 16:50:58 +0530 https://www.taxtmi.com/highlights?id=2180