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2023 (6) TMI 998 - AT - Service TaxLevy of Service Tax - business auxiliary service - commission received by the appellant from their principal client M/s. BSNL in connection with sale and purchase of SIM card - HELD THAT:- The commission received by the appellant since included in the gross sale price of SIM card sold to the customers and the total price of the SIM card suffered service tax, no separate service tax can be demanded on the commission received by the appellant. This issue is no more res- integra as per the judgments delivered in the various cases cited by the appellant - reliance placed in the case of M/S. PATWARI ELECTRICALS VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, AURANGABAD [2016 (5) TMI 845 - CESTAT MUMBAI] where it was held that the appellant is only engaged in purchase and sale of SIM cards and recharge coupons and his relation with BSNL is of principal to principal basis. The appellant cannot be termed as an agent of BSNL. The issue is no longer res- integra and stands settled in favour of the assessee - Appeal allowed.
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