https://www.taxtmi.com/caselaws?id=752076 The CESTAT Chennai held that service tax liability on commission received by DTH installation service providers was revenue-neutral. The appellant provided installation and activation services for Sun DTH TV connections, receiving commission from the operator while customers paid activation charges inclusive of service tax to the operator directly. Following precedent from Kumar S Electronics case with identical facts, the Tribunal ruled that requiring service tax on commission would merely enable the DTH operator to claim Cenvat credit, making the exercise revenue-neutral. The impugned order was set aside and appeal allowed. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 20:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752076 The CESTAT Chennai held that service tax liability on commission received by DTH installation service providers was revenue-neutral. The appellant provided installation and activation services for Sun DTH TV connections, receiving commission from the operator while customers paid activation charges inclusive of service tax to the operator directly. Following precedent from Kumar S Electronics case with identical facts, the Tribunal ruled that requiring service tax on commission would merely enable the DTH operator to claim Cenvat credit, making the exercise revenue-neutral. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752076