https://www.taxtmi.com/caselaws?id=260815 The Tribunal held that the appellant correctly discharged service tax on amounts received for prepaid SIM Cards, ruling that distributing free recharge vouchers to dealers did not attract additional service tax liability. The Tribunal set aside the order, emphasizing service tax should be based on the gross amount charged for services rendered, aligning with CBEC circulars and judicial precedents. en-us Thu, 28 May 2015 00:00:00 +0530 Wed, 24 Jun 2015 09:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260815 The Tribunal held that the appellant correctly discharged service tax on amounts received for prepaid SIM Cards, ruling that distributing free recharge vouchers to dealers did not attract additional service tax liability. The Tribunal set aside the order, emphasizing service tax should be based on the gross amount charged for services rendered, aligning with CBEC circulars and judicial precedents. Case-Laws Service Tax Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260815