Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 770 - AT - Service TaxLevy of Service Tax - Franchise service or not - providing the service of promotion and marketing and distribution of various products of BSNL for which they were receiving the commission - HELD THAT:- The issue is no more res-intera in view of the judgement in the case of GOYAL AUTOMOBILES AND NAROTA RAM GOYAL & SONS VERSUS COMMISSIONER OF CENTRAL EXCISE CHANDIGARH - II [2016 (2) TMI 725 - CESTAT NEW DELHI] which was not challenged by the Revenue before the appellate authority. It was held in the said case that the commission paid to appellants is also included in the value on which tax has been collected from the customer. The customer is, consequently, the recipient of the full value of services from none other than M/s Bharat Sanchar Nigam Ltd; thus, it is no different from the other two products. BSNL has already deposited service tax on commission received by the appellant, which is clear from the certificate produced by them on record - appeal allowed.
|