https://www.taxtmi.com/caselaws?id=405878 Service tax on margins earned by distributors from prepaid voucher sales is unsustainable where the principal has already discharged tax on the full value of the telecommunication service. Treating the distributor's margin as separately taxable would duplicate taxation of the same underlying service and conflicts with the established position governing principal-distributor arrangements. The exemption framework for selling agents and distributors of SIM cards and recharge coupon vouchers is also relevant to the activity. On this basis, rejection of rectification petitions was liable to be set aside and the distributors' challenge succeeded. en-us Tue, 16 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405878 Service tax on margins earned by distributors from prepaid voucher sales is unsustainable where the principal has already discharged tax on the full value of the telecommunication service. Treating the distributor's margin as separately taxable would duplicate taxation of the same underlying service and conflicts with the established position governing principal-distributor arrangements. The exemption framework for selling agents and distributors of SIM cards and recharge coupon vouchers is also relevant to the activity. On this basis, rejection of rectification petitions was liable to be set aside and the distributors' challenge succeeded. Case-Laws Service Tax Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405878