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2020 (3) TMI 83 - AT - Service TaxBusiness Auxiliary Service - appellant have promoted the DTH Services of M/s. Sun Direct TV Pvt. Ltd., Chennai, for which they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - demand alongwith interest and penalties - HELD THAT:- The very issue has been dealt with by the co-ordinate Benches in M/s. Kumar’s Electronics v. Commissioner of Central Excise, Madurai [2019 (6) TMI 852 - CESTAT CHENNAI] where it was held that 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. Demand not sustainable - appeal allowed - decided in favor of appellant.
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