https://www.taxtmi.com/caselaws?id=405878 Service tax was treated as unsustainable on the distributor's margin in prepaid voucher sales where the principal had already discharged tax on the full taxable value of the telecom service. The article relies on an earlier Division Bench view that taxing the distributor's margin again would duplicate tax on the same transaction and conflict with the settled valuation approach. It also refers to the exemption framework for selling agents or distributors of SIM cards and recharge coupon vouchers under Notification No. 25/2012-S.T. on 20-06-2012. On that basis, the rectification-rejection orders were liable to be quashed and the writ petitions 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 was treated as unsustainable on the distributor's margin in prepaid voucher sales where the principal had already discharged tax on the full taxable value of the telecom service. The article relies on an earlier Division Bench view that taxing the distributor's margin again would duplicate tax on the same transaction and conflict with the settled valuation approach. It also refers to the exemption framework for selling agents or distributors of SIM cards and recharge coupon vouchers under Notification No. 25/2012-S.T. on 20-06-2012. On that basis, the rectification-rejection orders were liable to be quashed and the writ petitions succeeded. Case-Laws Service Tax Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405878