Service tax as a service provider under brand name.

Mr. X is a distributor of SIM & talk time of a telecommunication co.

he received  commission of 2.5 lacs in first year and in turn mr.x pass it to small distributor.
whether he is liable for service tax as a service provider under brand name.
Replies (2)

Simply distribution of Sim cards of Telecom companies cannot be said as service s provided in the brand name of others....at the best the same is Business Auxiliary services ...but the distributor may claim Small Service Provider exemp upto Rs. 10lacs value in terms of Notification No. 33/2012 dated June 20,2012

However, please follow the {e} of 29th point.

https://www.servicetax.gov.in/notifications/notfns-2012/st12-2012.htm

 

regards,

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