TaxTMI 
TaxTMI 
2024 (5) TMI 770
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....mount / commission received by them from M/s. Vodafone Cellular Limited. Show Cause Notice was issued proposing to demand service tax under the category of Business Auxiliary Services, along with interest and for imposing penalties. After due process of law, the Original Authority confirmed the demand, interest and imposed penalties. Aggrieved by such order, the appellant filed appeal before the Commissioner (Appeals) who upheld the same. Hence this appeal. 2. The Ld. Consultant Shri V. Alagappan appeared and argued for the appellant. It is submitted that the issue as to whether the authorised distributors are liable to pay service tax on the commission received from the telecom company for the sale of pre-paid cards has been settled by ....
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.... [2018 (8) GSTL 225 (All.)] had set aside the demand upholding the view taken by the Tribunal. The relevant Paragraphs in the case of M/s. Hari Om Marketing (supra) reads as under:- "4. On careful consideration of submission made by both sides and perusal of records, We find that the commission received by the appellant since included in the gross sale price of SIM card sold to the customers and the total price of the SIM card suffered service tax, no separate service tax can be demanded on the commission received by the appellant. This issue is no more res- integra as per the judgments delivered in the various cases cited by the appellant. Some of the decisions are reproduced below:- • Chotey Lala Radhey Shyam Vs. CCE....
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....l Bench, New Delhi in Daya Shankar Kailash Chand v. Commissioner of C. EX. & S. T., Lucknow, 2013 (30) S.T.R. 428. After considering judgment of Supreme Court in Idea Mobile Communication Ltd., 2011 (23) S.T.R. 433 (S.C.), Tribunal passed following judgment : - "We have seen the Supreme Court's judgment in the case of Idea Mobile Communication Ltd. *2011 (23) S.T.R. 433 (S.C.)+. The issue involved before the Hon'ble Supreme Court was as to whether the value of the SIM cards is required to form part of the activation charges or not. Inasmuch as the issue before the Hon'ble Supreme Court was entirely different than the issue involved in the present case we are of the view that following said decision by Commissioner (Appe....
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....viding the service on behalf of M/s. Bharat Sanchar Nigam limited (BSNL), a company incorporated under the Companies Act, 1956 for providing services of promotion and marketing/distribution of its various products. During the course of enquiry, it was observed that the respondent neither paid Service Tax amount to Rs. 6,87,387/- including cess during the periods 2008-09 and 2009-10 including April, 2010 nor submitted ST-3 returns as and when required. Accordingly, a show cause notice was issued to the respondent. The case was adjudicated by the Additional Commissioner, Central Excise, Lucknow, vide order dated 25-10-2011, wherein the adjudicating authority confirmed the demand of Rs. 6,87,389/- under the proviso to Section 73(1) of the Fina....