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2017 (1) TMI 763 - AT - Service TaxBusiness Auxiliary Service - commission received from BSNL for selling of SIM cards - whether the commission will be included in assessable value? - Held that: - the price at which the ultimate customer purchases the SIM Card is ₹ 331/- and admitted that BSNL pays ₹ 31 as Service Tax on the same - Revenue further contended that the respondent receiving SIM Card at ₹ 316/-which is ₹ 285+Rs.31 service tax paid and balance amount of ₹ 15 is retained by the respondent as commission - this clearly means that for ₹ 31 service tax, assessable value is ₹ 300/- which is inclusively ₹ 285/- paid to BSNL and ₹ 15 retained by the respondent - the commission received by the respondent is already subjected to Service Tax at the hands of BSNL - appeal rejected - decided against appellant-Revenue.
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