Whether an assessee having distributorship of sim cards & recharge coupons requires services tax registration number??? According to me it is exempt under negative list issued. Here the company is demanding service tax registration no. whether to file "Fill Non assessee" or to fill ST-1 form. What will be the category of registrant & What will be the description of Taxable service. In description only one option is there other than in negative list. I will not have to check in the Option other than negative list?
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