DTH operator commissions for SIM cards exempt from extra service tax if main operator pays on M.R.P.

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Full Text of the Document

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....Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main operator/DTH operator the commission agent/distributor need not pay service tax on the commission received by him because commission also forms part of the M.R.P. on which service tax has already been discharged....