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2017 (12) TMI 236 - AT - Service TaxBusiness Auxiliary Service - transaction in Electronic Recharge Coupons (ERCs) - commission/discount earned by the respondent on such transaction in ERC - Held that: - There was no relationship of agent and principal between the respondent and the telecom operators - similar issue decided in the case of Chotey Lal Radhey Shyam [2015 (11) TMI 979 - CESTAT ALLAHABAD], where the Tribunal held that when the telecom operators paid service tax on the full MRP of such ERCs/SIM cards, there is no liability on the appellant, who are involved in sale of such ERC/SIM cards to the subscribers. The telecom operators have paid service tax on the full MRP of ERC, which was further sold by the respondent, service tax not attracted - appeal dismissed - decided against Revenue.
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