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    <title>2017 (9) TMI 938 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of distributors in cases involving the demand of service tax on commission received for selling SIM cards and vouchers. It held that when the telecom service provider had already paid tax on the goods, imposing service tax on the distributor would result in double taxation. The Tribunal emphasized that the distributor&#039;s role was limited to selling goods for profit, not providing additional services attracting service tax liability. Therefore, it set aside the demand for service tax in both cases, concluding that the distributors were not liable for such taxation.</description>
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    <pubDate>Thu, 31 Aug 2017 00:00:00 +0530</pubDate>
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      <title>2017 (9) TMI 938 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=348181</link>
      <description>The Tribunal ruled in favor of distributors in cases involving the demand of service tax on commission received for selling SIM cards and vouchers. It held that when the telecom service provider had already paid tax on the goods, imposing service tax on the distributor would result in double taxation. The Tribunal emphasized that the distributor&#039;s role was limited to selling goods for profit, not providing additional services attracting service tax liability. Therefore, it set aside the demand for service tax in both cases, concluding that the distributors were not liable for such taxation.</description>
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      <pubDate>Thu, 31 Aug 2017 00:00:00 +0530</pubDate>
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