Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 524 - CESTAT CHANDIGARHLevy of service tax - Business Auxiliary Service - commission received from M/s Spice Telecommunications Ltd. - HELD THAT:- The Commission received by the appellant are for sale of SIM Cards and other products of M/s Spice Communication Ltd. The service tax has already been paid by M/s Spice Communication Ltd. on the product sold by the appellant. This issue is no more rest integra and has been settled by the various decisions of the Tribunal - reliance placed in the case of COMMISSIONER OF CGST AND CENTRAL EXCISE VERSUS M/S RAMA SALES AND SERVICES [2018 (3) TMI 556 - ALLAHABAD HIGH COURT] the Hon’ble Allahabad High Court held that purchase and sale of SIM Cards by franshisee/distributors appointed by telecom companies not leviable to Service Tax under category of Business Auxiliary Service especially when such companies already discharged service tax on gross amount of Such SIM cards and charging any further service tax on same amount would lead to double taxation. Similarly, in the case of Dyal Medicos [2014 (11) TMI 1136 - CESTAT NEW DELHI] it was held by the Tribunal that commission on SIM Cards of BSNL where service tax has already been discharged by BSNL on full value of SIM cards, separate commission is not payable. The impugned order is not sustainable in law and the same is set aside - Appeal allowed.
|