TMI Blog2020 (3) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ent / distributor need not pay service tax on the commission received by him because commission also forms part of the M.R.P. on which service tax has already been discharged. Demand not sustainable - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 41427 of 2015 - FINAL ORDER NO. 41685/2019 - Dated:- 13-12-2019 - HON BLE MR. C. J. MATHEW, MEMBER (TECHNICAL) AND HON BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri. M.N. Bharathi, Advocate for the Appellant Shri. L. Nandakumar, Authorized Representative (A.R.) for the Respondent ORDER Per: Hon ble Mr. P. Dinesha This appeal is filed by the assessee against Order-in-Appeal No. 029/2015 dated 08.04.2015 passed by the Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of C.Ex., Chandigarh-II reported in 2016 (43) S.T.R. 268 (Tri. Del.). 5. Per contra, Shri. L. Nandakumar, Learned Assistant Commissioner (Authorized Representative) appearing for the Revenue-respondent, supported the findings of the lower authorities. 6. Heard both sides. 7.1 We find that the very issue has been dealt with by the co-ordinate Benches and hence, we agree with the assertion of the Learned Advocate for the assesse. This very Bench in M/s. Kumar s Electronics (supra), after considering the rival contentions, has held as under : 7. The first contention of the Ld. DR is that the judgments relied upon by the Ld. Counsel for the appellant pertain to BSNL or other telecom SIM cards and not to recharge co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respectfully following the ratio of the aforesaid decisions of the Principal Bench of the Tribunal, Hon ble High Court of Allahabad and Hon ble High Court of Madras, we find that the impugned orders need to be set aside and the appeals need to be allowed and we do so. Appeals are allowed and the impugned orders are set aside with consequential benefits, if any. 7.2 Further, in M/s. Goyal Automobiles (supra), again the Delhi Bench after considering various decisions, has held as under : 6. We note that the impugned order has built its foundation on the assumption that appellants render business auxiliary service in relation to SIM cards and hence liable to tax on the commission earned by them. At the same time, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. 8. The rationale for non-leviability of tax in relation to recharge and top-up coupons in Paragraph 26 in re GR Movers (supra) is as follows : 26. Though the correct procedure for discharge of the service tax liability by the two parties is that the distributors raise bills for commissions that is due to them along with service tax and BSNL takes Cenvat credit of tax paid by distributors for discharging liability on the telecommunication service provided by BSNL, such procedure dos ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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