https://www.taxtmi.com/caselaws?id=446005 CESTAT Chandigarh allowed the appeal of franchisees appointed by BSNL for sim card sales services. The Tribunal held that when telecom operators discharge service tax on the entire MRP value of sim cards, no additional service tax liability arises on franchisees selling these cards to customers. The commission paid to appellants was already included in the value on which tax was collected from customers, making BSNL the service provider to customers. The demand was also barred by limitation, rendering the impugned order unsustainable in law. en-us Tue, 21 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446005 CESTAT Chandigarh allowed the appeal of franchisees appointed by BSNL for sim card sales services. The Tribunal held that when telecom operators discharge service tax on the entire MRP value of sim cards, no additional service tax liability arises on franchisees selling these cards to customers. The commission paid to appellants was already included in the value on which tax was collected from customers, making BSNL the service provider to customers. The demand was also barred by limitation, rendering the impugned order unsustainable in law. Case-Laws Service Tax Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446005