If Distributor of sim card and recharge coupons wants to get register under service tax then under which category ???? Whether telecommunication services or Business Auxilary services??
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Dealers of sim card and recharge coupons - registration
Replies (4)
Taxable service except negative list. Since all services are taxable now.
But my question is under which service, registration should be done..??? telecommunication service or business auxilary service???
Business auxiliary. Since dealer is not providing anything that constitute telecommunication service. He is just selling goods based on commission.
in my view u should register under vat and not service tax
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