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TMI Blog2021 (3) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... MD)Nos. 17143 and 17144 of 2014 & 2682 and 2683 of 2015 and M. P. (MD)Nos. 2 of 2014 & 1 of 2015 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the rectification petitions, these writ petitions have been filed. 3. The respondents have filed a common counter affidavit opposing the writ prayers. 4. Though the learned Standing counsel would call upon this Court to sustain the impugned orders, it is obvious that the issue on hand is squarely covered by the decision of the Hon'ble Division Bench reported in 2015 [40] S.T.R. 221(Mad.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 BSNL sells the cards through the distributor and collects money from customers through the distributor and then pays to the distributor out of consideration received by them from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough 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 does not result in extra realization of Revenue. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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