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2024 (5) TMI 129 - CESTAT CHENNAILevy of Service tax - commission accounted by the appellant in their books account - amount collected for installation and activation of TV connection is inclusive of service tax or not - HELD THAT:- The appellant provides installation and activation of Sun DTH TV connection. The activation charges collected from customer by M/s. Sun DTH TV is inclusive of service tax. The appellant does not collect any further amount from customer. The commission for providing the service to the customer thereafter is paid to the appellant by M/s. Sun Direct TV. It is clear that the amount collected from the customer includes the service tax as well as the commission charges paid to the appellant. The very same issue was considered by the Tribunal in the case of M/S. KUMAR’S ELECTRONICS VERSUS COMMISSIONER OF CENTRAL EXCISE [2019 (6) TMI 852 - CESTAT CHENNAI] where it was 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.' The facts in the case are identical to the facts in the case of Kumar’s Electronics - The facts being identical, the decision squarely applies. The impugned order is set aside. The appeal is allowed.
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