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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 October 2010 I am a service receiver & provider bcs i have started vodafone agecy.company is giving sicards,recharge coupoun,etopup invoice.in april to sept'10 I have given Rs.47,58,480.39 Basic + Rs.5,12,284.61 Service tax amount to Company.
my que. is i have not raised any invoice but need to file st-3 how do i filed the return.?

Querist : Anonymous

Querist : Anonymous (Querist)

25 October 2010 pls reply my query ....sirs

GSTP Hari Dhayalan Konar

GSTP Hari Dhayalan Konar (Expert)
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25 October 2010 as per my knowledge, you are running agency for commission. you are not service provider. then why do you want file st3 return. you may calculate your commission income. based on that you can file income tax. pay advance tax quarterly after calculate your tds amount deducted by vodafone company.

Querist : Anonymous

Querist : Anonymous (Querist)

25 October 2010 thanxs for your reply sir,

but vodafone company give us agency in the basis of Service tax number they force us to take number otherwise we are not giving you distributorship.

I am receiving invoice of Simcard's Recharge Voucher & Etopup with Service tax added...and we are giving to our retail dealers at the end we are only receiving near to 2.5% of Balance recharge value (its including service tax)

Pls advice me what to do ?

if i need to file ST-3 then what kind of categery I have to select we have registred as service provider and in type of business auxiliry services....

pls help me to come out from these problems..

i will really thankful to all who give me advices..

thanks again.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2025 Thanks for sharing your situation. Here's a clearer picture based on what you've described:

Your business:
You have a Vodafone agency distributing SIM cards, recharge coupons, and e-top-up invoices.

Vodafone is charging you service tax on these supplies.

You get about 2.5% commission (including service tax) from the recharge value.

You have a Service Tax registration and have registered under Auxiliary Services.

You have not raised any invoices yourself but have received invoices from Vodafone with service tax included.

What you need to know:
Are you a service provider or service receiver?
Based on your description, you mainly purchase telecom goods/services from Vodafone (SIM cards, recharge coupons) and then sell them further to retailers. Your income is commission-based, so you are essentially an agent earning commission.

Do you need to file Service Tax returns (ST-3)?
Yes, if you have obtained Service Tax registration, you are liable to file ST-3 returns regularly regardless of whether you raise invoices or not.

What value to declare in ST-3?

You should declare the value of your taxable services, i.e., your commission income.

You are not supposed to pay service tax on the total value of SIM cards or recharge coupons you purchase and sell, as you are not the principal service provider.

Your service tax liability (if applicable) is only on your commission income.

Which category to select?

If you are registered under Auxiliary Services or as a commission agent, use that category.

Your main service is commission agency service or auxiliary service.

Suggested steps:
Calculate your commission income separately.

Calculate service tax on your commission income (currently 12.36%).

File ST-3 return showing your taxable service value as your commission income and the service tax collected on it.

You do not need to pay service tax on the entire amount you pay to Vodafone for SIM cards and coupons as you are not the service provider for those.

Additional notes:
Keep proper records of your commission earned and invoices received from Vodafone.

If you are unsure about classification or service tax applicability, consulting a service tax expert or CA would be helpful.

You may also clarify your registration status with the Service Tax department if there’s any confusion.

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