Usb data card distributor : which service -service tax

Hii..

Tell me that A person having distributorship of USB Data Cards, levied to service tax under which clause? i mean USB Data Intercard Selling comes under which service.. i.e telecommunications service or business auxillary services?

Replies (2)

I believe business auxillary service is appropriate. The distributor shares agent relationship with the service provider. Hence he is a mere contact point for the customers.  At his end, he provides no telecommunication service

Originally posted by : Nitin Garg

Hii..

Tell me that A person having distributorship of USB Data Cards, levied to service tax under which clause? i mean USB Data Intercard Selling comes under which service.. i.e telecommunications service or business auxillary services?

No service Tax applicable as it is sales.

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