TMI Blog2024 (5) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... mission for providing the service to the customer thereafter is paid to the appellant by M/s. Sun Direct TV. It is clear that the amount collected from the customer includes the service tax as well as the commission charges paid to the appellant. The very same issue was considered by the Tribunal in the case of M/S. KUMAR S ELECTRONICS VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2019 (6) TMI 852 - CESTAT CHENNAI] where it was held that ' It is true that the appellant is providing services to the DTH operators and is getting commission for such services. If the appellant had paid service tax on such commission, the main DTH operator could have availed Cenvat credit of the same thereby proportionately reducing the amount paid in cash by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) upheld the same. Aggrieved by such order, the appellant is now before the Tribunal. 2. The Ld. Counsel Shri. M.N. Bharathi, appeared and argued for the appellant. It is submitted that the appellant carried out the activity of installing dish antenna and activating the TV connections at the customers premises. For such activity they received dish antenna and necessary materials from M/s. Sun Direct TV Private Limited. It is submitted that M/s. Sun Direct TV Private Limited had already paid service tax on such amounts paid by customer. The amount is inclusive of service tax and the appellant does not receive any amount from the customer while carrying out the activity of installation and activation of TV connection. The brochures fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity carried out by the appellant. The appellant provides installation and activation of Sun DTH TV connection. The activation charges collected from customer by M/s. Sun DTH TV is inclusive of service tax. The appellant does not collect any further amount from customer. The commission for providing the service to the customer thereafter is paid to the appellant by M/s. Sun Direct TV. It is clear that the amount collected from the customer includes the service tax as well as the commission charges paid to the appellant. 9. The very same issue was considered by the Tribunal in the case of Kumar s Electronics. The relevant paragraphs of the decision reads as under:- These three appeals are filed by the appellants against impugned orders as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to BSNL or other telecom SIM cards and not to recharge coupon vouchers of DTH operators. We are unable to agree with this argument because the logic, on which it was held that no service tax needs to be paid on the commission of the commission agent, is the same in both the cases. Once the service tax has been paid on the M.R.P. no service tax needs to be paid on the commission received by the distributor because it is a part of the M.R.P. If tax is so levied, it amounts to double taxation. This view held by the Tribunal has been upheld by the Hon ble High Court of Allahabad and subsequently followed by the Hon ble High Court of Madras. The present case, though it pertains to DTH operators, stands on the same footing and the logic, in our ..... X X X X Extracts X X X X X X X X Extracts X X X X
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