https://www.taxtmi.com/caselaws?id=381775 Service tax was held not payable on commission received by DTH coupon distributors where the principal operator had already discharged tax on the full MRP of the recharge vouchers, including the distributor commission component. Levying tax again on that commission would amount to double taxation, and the same reasoning applied whether the vouchers related to SIM cards or DTH services. The transaction was also treated as revenue-neutral because any tax paid by the distributor would be available as credit to the principal operator. A subsequent exemption notification reinforced the position for the later period, so the demands could not be sustained. 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 Service tax was held not payable on commission received by DTH coupon distributors where the principal operator had already discharged tax on the full MRP of the recharge vouchers, including the distributor commission component. Levying tax again on that commission would amount to double taxation, and the same reasoning applied whether the vouchers related to SIM cards or DTH services. The transaction was also treated as revenue-neutral because any tax paid by the distributor would be available as credit to the principal operator. A subsequent exemption notification reinforced the position for the later period, so the demands could not be sustained. Case-Laws Service Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381775