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This query is : Resolved 
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(Querist)
03 January 2013 in which category a mobile sim distributor is to be register kindly mention serial no too
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Guest

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Guest (Expert)
04 January 2013 business auxillary services by virtue of sec 65 (105) (zzb)of finance act 1994
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Pradeep Nainawati

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Pradeep Nainawati (Expert)
04 January 2013 Mobile Sim Distributor are not liable to pay ST. So why you want to get registered under ????
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Kaushik Vinod

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Kaushik Vinod (Expert)
05 January 2013 Agree with Pradeep Sir,

Notification No.25/2012-ST dated 20-06-2012 item No.29 and sub item (f),following Service is exempt in the Service tax Law
. Services by the following persons in respective capacities -
(f) selling agent or a distributer of SIM cards or recharge coupon vouchers;
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