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    <title>Applicability of service tax - installing, repairing - selling of cash cards</title>
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    <description>Installation, repair, maintenance and collection services performed for a service provider are taxable as business auxiliary services, and service tax is payable on the commission or receipts of the intermediary. An exemption applies where total taxable services in the prior year fall below the exemption threshold. The resale of cash cards or SIM cards may be treated as resale for which the principal has already paid service tax, so the reseller may not be required to charge service tax separately, although the instrument&#039;s value may include service tax.</description>
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      <title>Applicability of service tax - installing, repairing - selling of cash cards</title>
      <link>https://www.taxtmi.com/forum/issue?id=198</link>
      <description>Installation, repair, maintenance and collection services performed for a service provider are taxable as business auxiliary services, and service tax is payable on the commission or receipts of the intermediary. An exemption applies where total taxable services in the prior year fall below the exemption threshold. The resale of cash cards or SIM cards may be treated as resale for which the principal has already paid service tax, so the reseller may not be required to charge service tax separately, although the instrument&#039;s value may include service tax.</description>
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