TMI Blog2021 (8) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... tax was deducted - Business Auxiliary Service - difference between the telephone recharge amount paid by the customers and appellant remitted the amount to BSNL - HELD THAT:- The difference amount between the sale of SIM card / recharge of SIM card and the amount remitted to the telephone company is nothing but only commission on which suffered service tax in the hands of principal. Entire mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere there is no joint venture agreement and the appellant were liable to pay service tax but the service tax was deducted by E.Mitra societies and the same was claimed to have been deposited by the Society. (iii) Demand of ₹ 47,43,442/- corresponding to appellant s income relating to difference between the telephone recharge amount paid by the customers and appellant remitted the amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusion arrived at is not proper and legal. 3. As regards the demand of ₹ 14,72,339/-, it is the submission of the appellant that in this case, though the appellant was liable to pay service tax but there was no joint venture arrangement for the period 01.12.2009 to 31.03.2011. They have submitted that even in this case, the service tax was deducted by E.Mitra and the same was deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usion that appellant falls under Ahmedabad jurisdiction. This aspect also needs to be examined very carefully. 4. As regards the demand of ₹ 47,43,442/- which represent service tax on difference between the telephone recharge amount received from customers and amount out of the same paid to telecom companies. In this fact, it appears that difference amount is nothing but commission agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax in the hands of principal. In view of our above observation, the entire matter needs reconsideration. Our views being prima-facie should not influence the findings to be given afresh by the Adjudicating Authority. 6. Accordingly, while keeping all the issues open, we set-aside the impugned order and allow the appeal by way of remand to the Adjudicating Authority. (Pronounced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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