Dear Friends,
Assessees business is to deal in mobile currency i.e., he purchases currency from Airtel, BSNL and like other service providers and sell it to the local dealers. Whether he has to take Service Tax Input while purchasing and has to charge service tax while selling the currency.
Thanks and Regards
Pramod
Hi,
as per notfn. 25/2012, services provided by selling agent or a distributer of SIM cards or recharge coupon vouchers is wholly exempt from service tax.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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