2014 (4) TMI 685

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....Superintendent (AR) ORDER Per Mathew John 1. The applicant was in the business of marketing telecom services of M/s. Bharti Telenet Ltd. As per the contract entered into between the applicant and M/s. Bharti Telenet Ltd., they were entitled to receive certain commission at fixed rates for doing such business. The agreement also provided for payment of certain incentives. Applicants claim ....

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....ibunal along with stay petition. 2. Ld. Consultant for the applicant submits that incentive is paid by M/s. Bharti Telenet Ltd. to the employees of the applicant and it does not form part of the consideration received by the applicant. Though the money is routed through the applicant, it is paid to the employees of the applicant and therefore no service tax shall be payable on such consideratio....

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....e, we feel that there is nothing in the contract which shows that the payment of incentives was to the employees of the applicant and not to the applicant themselves. Further, the legal question whether employees can be considered to be distinct from the applicant in this transaction with the M/s. Bharti Telenet also is a debatable issue. Considering the overall facts and circumstances of the case....