2021 (3) TMI 1206

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....<br>Dated:- 16-3-2021<br>W. P. (MD)Nos. 17143 and 17144 of 2014 & 2682 and 2683 of 2015 and M. P. (MD)Nos. 2 of 2014 & 1 of 2015 - -<br>Service Tax<br>THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For Petitioners: Mr.N.Prasad And Mr.N.Inbarajan. For Respondents: Mr.K.Prabhu, Junior Standing Counsel. ORDER Heard the learned counsel on either side. 2. The writ petitioners herein are distr....

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....d. Questioning the impugned orders rejecting the rectification petitions, these writ petitions have been filed. 3. The respondents have filed a common counter affidavit opposing the writ prayers. 4. Though the learned Standing counsel would call upon this Court to sustain the impugned orders, it is obvious that the issue on hand is squarely covered by the decision of the Hon&#39;ble Division....

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....aspects need to be noted in this regard. This is not a case where the distributor is doing a service, billing for it, collecting the charges for the service and then BSNL charging for the services to the customers through a separate process. On the contrary this is a case where BSNL sells the cards through the distributor and collects money from customers through the distributor and then pays to t....

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....ture of services in such cases is recognized though only recently. 26. Though the correct procedure for discharge of the service tax liability by the two parties is that the distributors raise bills for commissions that is due to them along with service tax and BSNL takes Cenvat credit of tax paid by distributors for discharging liability on the telecommunication service provided by BSNL,....