TMI Blog2021 (3) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 does not result in extra realization of Revenue. Petition allowed. - W.P.(MD)Nos.17143 and 17144 of 2014 & 2682 and 2683 of 2015 and M.P.(MD)Nos.2 of 2014 & 1 of 2015 - - - Dated:- 16-3-2021 - THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For Petitioners: Mr.N.Prasad And Mr.N.Inbarajan. For Respondents: Mr.K.Prabhu, Junior Standing Counsel. ORDER Heard the learned counsel on either side. 2. The writ petitioners herein are distributors of M/s.Vod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n considered by the CESTAT Principal Bench, New Delhi, in the case of G.R. Movers v. Commissioner of Central Excise, Lucknow, reported in MANU/CE/0648/2012 : 2013 (30) S.T.R. 634 (Tri.-Delhi) and the issue has been answered against the Revenue and in favour of the assessee. The relevant portion of the order reads thus, '23. The argument of the distributors in the present case is not as unreasonable as illustrated in the example discussed above. The following aspects need to be noted in this regard. This is not a case where the distributor is doing a service, billing for it, collecting the charges for the service and then BSNL charging for the services to the customers through a separate process. On the contrary this is a case where B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provided by BSNL to customers is subjected to tax, we are of the view that there is no case to undo decisions already taken by the Tribunal in this regard. A contrary approach will result in a difference in value that is taxed for mobile telecom service according to the decision of the Apex Court in the case of Commissioner v. BPL Mobile Cellular Ltd. - MANU/SC/7717/2008 : 2011 (24) S.T.R. J175 (S.C.). We also note that this issue has lost relevance for the future because of exemption under Notification 25/2012-ST-S. No. 29 for this type of service. 5. Respectfully following the aforesaid decision, the orders impugned in these writ petitions are quashed. The writ petitions are allowed. No costs. Consequently, connected miscellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
