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2017 (9) TMI 938 - AT - Service TaxBusiness Auxiliary Service - Commission received for selling SIM Card, Pre-paid and Recharge Vouchers of M/s. Bharti Cellular Ltd. - Held that: - the value at which the SIM Card is sold, the telecom service provider i.e. M/s. Bharti Cellular Ltd. are liable to pay service tax on the entire value of the SIM Card, Pre-paid and Recharge Vouchers. Since the entire value which includes the commission suffered the service tax in the hands of the principal telecom service provider M/s. Bharti Cellular Ltd., the demand of service tax from the appellant who is only distributor of SIM Card/Pre-paid and Recharge Vouchers will amount to double taxation - similar issue decided in the case of RB AGENCIES Versus COMMISSIONER OF CENTRAL EXCISE, CALICUT [2007 (7) TMI 200 - CESTAT, BANGALORE], where it was held that the appellants do not render any service but simply sell the goods, Therefore, they would not be liable to pay Service Tax under the category of “Business Auxiliary Services” - appeal allowed - decided in favor of appellant.
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