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Service Tax Payable on Sale/Registration of Post/ Prepaid SIM

Service Tax - 03-Apr-2019

The present appeal arises out of confirmation of demand of Rs.4,88,898/- against the appellant on the value received by them on account of ‘sale of post paid SIM’, ‘registration of post paid SIM’, ‘access registration of pre-paid SIM’ and sale of Anant plan (Life time prepaid SIM)’, which has been held as includable in the taxable value for the purpose of levy of Service Tax by the lower adjudicating authority and same has been confirmed by the...

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