https://www.taxtmi.com/caselaws?id=797640 Service tax cannot be levied again on a DTH recharge-voucher distributor's commission where the DTH operator has already paid tax on the predetermined maximum retail price inclusive of that commission. Treating the commission as taxable Business Auxiliary Service in the distributor's hands would cause double taxation. The arrangement is also revenue-neutral because any tax paid by the distributor would be available to the operator as Cenvat credit. Consequently, the service tax demand, related interest and equivalent penalty on the distribution commission are unsustainable. en-us Fri, 21 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797640 Service tax cannot be levied again on a DTH recharge-voucher distributor's commission where the DTH operator has already paid tax on the predetermined maximum retail price inclusive of that commission. Treating the commission as taxable Business Auxiliary Service in the distributor's hands would cause double taxation. The arrangement is also revenue-neutral because any tax paid by the distributor would be available to the operator as Cenvat credit. Consequently, the service tax demand, related interest and equivalent penalty on the distribution commission are unsustainable. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797640