https://www.taxtmi.com/caselaws?id=351967 The Tribunal upheld the Commissioner's decision, ruling that the respondent was not liable for service tax on transactions in Electronic Recharge Coupons (ERCs) under "Business Auxiliary Service." The Tribunal found that the respondent was not acting as an agent of the telecom operators and that the service tax liability did not apply since the telecom operators had already paid tax on the full MRP of the ERCs. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of analyzing contractual terms to determine service tax applicability. en-us Tue, 28 Nov 2017 00:00:00 +0530 Mon, 04 Dec 2017 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351967 The Tribunal upheld the Commissioner's decision, ruling that the respondent was not liable for service tax on transactions in Electronic Recharge Coupons (ERCs) under "Business Auxiliary Service." The Tribunal found that the respondent was not acting as an agent of the telecom operators and that the service tax liability did not apply since the telecom operators had already paid tax on the full MRP of the ERCs. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of analyzing contractual terms to determine service tax applicability. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351967