https://www.taxtmi.com/forum/issue?id=3550 SIM cards, recharge coupon vouchers, post paid rentals, value added services and infrastructure sharing proceeds are not taxable under the cited provisions of the A.P. VAT Act; selling agents or distributors of SIM cards and recharge vouchers fall outside service tax liability after the negative list reform and referenced notification, qualifying for service tax exemption. en-us Fri, 11 Nov 2011 16:03:22 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3550 SIM cards, recharge coupon vouchers, post paid rentals, value added services and infrastructure sharing proceeds are not taxable under the cited provisions of the A.P. VAT Act; selling agents or distributors of SIM cards and recharge vouchers fall outside service tax liability after the negative list reform and referenced notification, qualifying for service tax exemption. Discussion-Forum Indian Laws Fri, 11 Nov 2011 16:03:22 +0530 https://www.taxtmi.com/forum/issue?id=3550