Service tax as a service provider under brand name.

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,