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Commissioner of Central Excise, Kanpur Versus I.T.I Limited, Kanpur.

2017 (1) TMI 763 - CESTAT ALLAHABAD

Business 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 adm .....

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s 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 subj .....

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Department (s) Shri S.P. Ojha, Consultant for the Assessee (s) Per Mr. Anil G. Shakkarwar: The present appeal is filed by the Revenue against Order-in-Appeal No.499-ST/APPL/KNP/2010 dated 30.09.2010 by passed Commissioner (Appeals). 2. The brief fac .....

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8-09. It appeared to Revenue that said commission received by the respondent should be assessable value for discharge of Service Tax treating the said assessable value for providing Business Auxiliary Service. Therefore, through show-cause-notice dat .....

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ed before the Original Authority that BSNL has already paid Service Tax on the amount, which is given to respondent as commission, and therefore, it amount to double taxation on the same assessable vale. The Original Authority did not appreciate the .....

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appeal through impugned Order-in-Appeal dated 30.09.2010. The Ld. Commissioner (Appeal) has taken into consideration the breakup of the value of the SIM Card sold to customer and examined the same. He has treated ₹ 331/- as the value of the SIM .....

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commission to respondent and said amount was already part of the assessable value of the ₹ 300. He therefore, dropped the proceedings and allowed the appeal. Aggrieved by the said order, Revenue is before this Tribunal. 3. Revenue has in the g .....

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DR for the Revenue, who has supported the grounds of appeal. 5. The respondent submitted their cross-objection No. 146/2011. The learned consultant for respondent contended that ₹ 15 per SIM Card received as commission for the respondent was a .....

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