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2016 (4) TMI 330 - AT - Service TaxLiability of Service tax - Commission received from BSNL for the sale of mobile sim cards - Lower authorities taxed the commission under "Business Auxiliary Service" - Held that:- the issue is no more res integra. By relying on the decision of Principal Bench of the Tribunal in the case of Commissioner of Central excise, Allahabad vs. M/s. Capital TV Service Centre [2015 (10) TMI 576 - CESTAT NEW DELHI], the appellant is not liable for service tax on commission received. Hence, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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