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SIM Card replacement charges are liable to service tax and not VAT: Madhya Pradesh HC

February 17, 2017[2017] 78 taxmann.com 106 (Madhya Pradesh)
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CST & VAT: Madhya Pradesh VAT - Where assessee provided various kinds of telecom services such as cellular, fixed line and broadband services and paid service tax thereon, levy of VAT on SIM card replacement charges and lease line charges received by assessee from subscribers not justified

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