https://www.taxtmi.com/caselaws?id=444589 Service tax was not payable separately on the commission received by a SIM card distributor where the principal telecom company had already discharged tax on the gross MRP. The commission was treated as part of the taxable value already collected from the customer, and a further levy on the distributor would amount to double taxation of the same value. Applying earlier Tribunal rulings on similar telecom distributor and agent arrangements, the separate demand was held unsustainable. en-us Thu, 05 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444589 Service tax was not payable separately on the commission received by a SIM card distributor where the principal telecom company had already discharged tax on the gross MRP. The commission was treated as part of the taxable value already collected from the customer, and a further levy on the distributor would amount to double taxation of the same value. Applying earlier Tribunal rulings on similar telecom distributor and agent arrangements, the separate demand was held unsustainable. Case-Laws Service Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444589