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2019 (6) TMI 852 - AT - Service TaxLevy of service tax - commission received from the DTH operators for sale of recharge coupons - DTH operators have discharged service tax on the M.R.P of the recharge vouchers which, logically includes the commission which the appellant has received - Notification No.25/2012-ST - HELD THAT:- It is true that the appellant is providing services to the DTH operators and is getting commission for such services. If the appellant had paid service tax on such commission, the main DTH operator could have availed cenvat credit of the same thereby proportionately reducing the amount paid in cash by the DTH operator. Therefore the entire exercise is also revenue-neutral. On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main operator the commission agent / distributor need not pay service tax on the commission received by him because commission also forms part of the M.R.P. on which service tax has already been discharged. Appeal allowed - decided in favor of appellant.
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