https://www.taxtmi.com/caselaws?id=381775 CESTAT Chennai allowed the appeal, holding that commission received by a distributor/commission agent from DTH operators for sale of recharge vouchers is included in the M.R.P. on which the principal operator discharged service tax; therefore the agent need not separately pay service tax on that commission. The court noted that if the agent had paid tax on the commission, the principal could have availed equivalent cenvat credit, rendering the exercise revenue-neutral, and directed that no further tax be levied on such commission. en-us Thu, 13 Jun 2019 00:00:00 +0530 Mon, 03 Nov 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381775 CESTAT Chennai allowed the appeal, holding that commission received by a distributor/commission agent from DTH operators for sale of recharge vouchers is included in the M.R.P. on which the principal operator discharged service tax; therefore the agent need not separately pay service tax on that commission. The court noted that if the agent had paid tax on the commission, the principal could have availed equivalent cenvat credit, rendering the exercise revenue-neutral, and directed that no further tax be levied on such commission. Case-Laws Service Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381775