https://www.taxtmi.com/caselaws?id=752323 The Tribunal (CESTAT Chandigarh) set aside the impugned order, allowing the appellant's appeal. It concluded that the appellant, as an Authorized Distributor/Franchise of BSNL, was not liable to pay service tax under Business Auxiliary Services for the sale of SIM Cards and Recharge coupons. The Tribunal found that BSNL had already discharged service tax on the full value of these products, and no separate service tax was payable by the appellant. The decision was based on legal precedents emphasizing that commissions received for such sales do not attract additional service tax liability. Consequential relief was granted to the appellant. en-us Tue, 07 May 2024 00:00:00 +0530 Wed, 08 May 2024 08:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752323 The Tribunal (CESTAT Chandigarh) set aside the impugned order, allowing the appellant's appeal. It concluded that the appellant, as an Authorized Distributor/Franchise of BSNL, was not liable to pay service tax under Business Auxiliary Services for the sale of SIM Cards and Recharge coupons. The Tribunal found that BSNL had already discharged service tax on the full value of these products, and no separate service tax was payable by the appellant. The decision was based on legal precedents emphasizing that commissions received for such sales do not attract additional service tax liability. Consequential relief was granted to the appellant. Case-Laws Service Tax Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752323