https://www.taxtmi.com/caselaws?id=447383 CESTAT Kolkata held that distributor of BSNL prepaid/postpaid SIM cards and vouchers was not liable for service tax on profit margins received. The relationship between appellant and BSNL was buyer-seller, not service provider-receiver. BSNL already paid service tax on wholesale price including distributor margin, making additional demand double taxation. The tribunal followed its earlier decision in identical case involving same appellant. Additionally, show cause notice issued on 30-12-2020 for 2015-16 period exceeded normal limitation period of 30 months under Section 73(1), warranting dismissal on limitation grounds. Appeal allowed, impugned order set aside. en-us Wed, 13 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447383 CESTAT Kolkata held that distributor of BSNL prepaid/postpaid SIM cards and vouchers was not liable for service tax on profit margins received. The relationship between appellant and BSNL was buyer-seller, not service provider-receiver. BSNL already paid service tax on wholesale price including distributor margin, making additional demand double taxation. The tribunal followed its earlier decision in identical case involving same appellant. Additionally, show cause notice issued on 30-12-2020 for 2015-16 period exceeded normal limitation period of 30 months under Section 73(1), warranting dismissal on limitation grounds. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447383