Court Rules Mobile Call Charges Are Services, Not Goods; VAT Demand Overturned Under TNGST Act.
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....Levy of VAT on mobile (telecom) services - The call charges per call will depend on plan tariff and call durations. This is only a service and there is no transfer of goods or sales to attract the provisions of the TNGST Act - demand set aside - matter remanded back - HC....
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