https://www.taxtmi.com/caselaws?id=337683 The Tribunal upheld the decision of the Commissioner (Appeals) determining that the commission received by the respondent for selling SIM cards had already been included in the assessable value for service tax purposes. The service tax paid by BSNL covered the commission amount, leading to the dismissal of the Revenue's appeal and the disposal of the respondent's cross-objection. en-us Mon, 26 Dec 2016 00:00:00 +0530 Sat, 14 Jan 2017 06:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337683 The Tribunal upheld the decision of the Commissioner (Appeals) determining that the commission received by the respondent for selling SIM cards had already been included in the assessable value for service tax purposes. The service tax paid by BSNL covered the commission amount, leading to the dismissal of the Revenue's appeal and the disposal of the respondent's cross-objection. Case-Laws Service Tax Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337683