https://www.taxtmi.com/highlights?id=16656 Where the principal (BSNL) has already paid service tax on the full value of the SIM cards, franchise cannot be called upon to pay tax again on the same transaction on the ground that his activity is separately liable to service tax under the category of BAS - AT en-us Sat, 04 Jan 2014 20:04:59 +0530 Sat, 04 Jan 2014 20:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16656 Where the principal (BSNL) has already paid service tax on the full value of the SIM cards, franchise cannot be called upon to pay tax again on the same transaction on the ground that his activity is separately liable to service tax under the category of BAS - AT Highlights Service Tax Sat, 04 Jan 2014 20:04:59 +0530 https://www.taxtmi.com/highlights?id=16656