https://www.taxtmi.com/caselaws?id=33810 Commission received for selling SIM cards on behalf of a cellular service provider was treated as covered by the commission-agent exemption under Notification No. 13/2003-ST, because the agent caused the sale of goods for consideration linked to the sale and the SIM cards were regarded as a separate object of sale. The fact that the telecom provider had already discharged service tax on activation charges did not disqualify the exemption merely because the arrangement was connected with telecom services. On that basis, the commission on SIM card sales was held exempt and service tax was not payable for the stated period. en-us Wed, 31 Dec 2008 00:00:00 +0530 Fri, 19 Jun 2009 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33810 Commission received for selling SIM cards on behalf of a cellular service provider was treated as covered by the commission-agent exemption under Notification No. 13/2003-ST, because the agent caused the sale of goods for consideration linked to the sale and the SIM cards were regarded as a separate object of sale. The fact that the telecom provider had already discharged service tax on activation charges did not disqualify the exemption merely because the arrangement was connected with telecom services. On that basis, the commission on SIM card sales was held exempt and service tax was not payable for the stated period. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33810