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2021 (8) TMI 960 - AT - Service TaxLevy of service tax - sharing of Revenue received by the appellant under joint venture agreement - demand where there is no joint venture agreement and the appellant were liable to pay service tax but the service tax was deducted - Business Auxiliary Service - difference between the telephone recharge amount paid by the customers and appellant remitted the amount to BSNL - HELD THAT:- The difference amount between the sale of SIM card / recharge of SIM card and the amount remitted to the telephone company is nothing but only commission on which suffered service tax in the hands of principal. Entire matter needs reconsideration. Our views being prima-facie should not influence the findings to be given afresh by the Adjudicating Authority - Appeal allowed by way of remand.
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