TaxTMI 
TaxTMI 
2020 (3) TMI 83
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the appellants, as non-exclusive distributor, have promoted the DTH Services of M/s. Sun Direct TV Pvt. Ltd., Chennai, for which they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. This activity was held to be taxable under 'Business Auxiliary Service' by the Revenue, which resulted in the issuance of Show Cause Notice no. 33/2013-S.T. dated 17.10.2013 by also proposing to demand and collect tax along with applicable interest and penalties. 3. In the adjudication proceedings, after considering the appellant's explanation, Order-in-Original No. MAD-CEX-000-ADC-25-14 dated 27.11.2014 came to be passed wherein, after due process, the proposed demands were confirmed. The ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t no service tax needs to be paid on the commission of the commission agent, is the same in both the cases. Once the service tax has been paid on the M.R.P. no service tax needs to be paid on the commission received by the distributor because it is a part of the M.R.P. If tax is so levied, it amounts to double taxation. This view held by the Tribunal has been upheld by the Hon'ble High Court of Allahabad and subsequently followed by the Hon'ble High Court of Madras. The present case, though it pertains to DTH operators, stands on the same footing and the logic, in our opinion, should be applied to these cases as well. It is true that the appellant is providing services to the DTH operators and is getting commission for such services. If the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the decision of the Tribunal in Commissioner of Central Excise, Meerut v. Moradabad Gas Service [2013 (31) S.T.R. 308 (Tri.-Del.)]. Our attention has also been drawn to the decisions of this Tribunal in the case of GR Movers v. Commissioner of Central Excise, Lucknow [2013 (30) S.T.R. 634 (Tri.-Del.)] and Daya Shankar Kailash Chand v. Commissioner of Central Excise & Service Tax, Lucknow [2013 (30) S.T.R. 428 (Tri.-Del.)]. The Hon'ble High Court of Allahabad has upheld these two decisions. 7. We find that this contrived distinction attempted in the impugned order by the first appellate authority does not conform to logic or to any commercial distinction. On the contrary, the three decisions cited above are clear in laying down the princip....