Mobile Recharge whether attract Service Tax

This query is : Resolved 

19 July 2011 Dear Colleagues

Whether Mobile Recharge service by a mobile shop is covered under service Tax, i think no because companies already charge Service Tax on different Recharge coupon and Mobile shops are just intermediaries, pls clarify

19 July 2011 The recharge service is not provided by the shop keeper. He is just selling the vouchers. So, he shall not be liable to pay service tax on the same.

20 July 2011 Dear Sir
i think if mobile shop are not under this category then it means they will cover under Business Auxiliary services, is'nt it??


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