https://www.taxtmi.com/article/detailed?id=183 Tribunals distinguished purchase-and-resale trading from agency or service arrangements: payment of full value for SIMs or recharge coupons and resale for a margin characterises the activity as sale of goods rather than Business Auxiliary Service. By contrast, contractual marketing, promotion, customer-care or procurement performed on behalf of the principal constitutes Business Auxiliary Service; key determinants include the contractual duties, nature of consideration (service fee versus trading margin), and whether the principal has borne service tax. en-us Sat, 04 Oct 2008 00:00:00 +0530 Sat, 04 Oct 2008 15:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=183 Tribunals distinguished purchase-and-resale trading from agency or service arrangements: payment of full value for SIMs or recharge coupons and resale for a margin characterises the activity as sale of goods rather than Business Auxiliary Service. By contrast, contractual marketing, promotion, customer-care or procurement performed on behalf of the principal constitutes Business Auxiliary Service; key determinants include the contractual duties, nature of consideration (service fee versus trading margin), and whether the principal has borne service tax. Articles Service Tax Sat, 04 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=183