NCLAT: Can’t Set Aside Liquidation Order u/s 33 IBC When 3rd Party has Taken Possession of Property  ||  NCLAT: Unless Amendment Application Filed, Authority Can’t Suo Motu Amend Date of Default  ||  Delhi HC Directs Removal of 'Kindpan' Trademark in Petition Filed by ‘Mankind’  ||  J&K HC: Limitation for Challenging Award Starts after Signed Copy is Received by Party  ||  Delhi HC: ‘High Speed’ Not Sufficient to Conclude Driver Acted in Rash and Negligent Manner  ||  Allahabad HC: Huge Difference between Executing a Particular Document and Being a Witness  ||  Kerala HC: Can’t Consider Co-Opted Members of Bar Council as Separate Class from Elected Members  ||  J&K HC: Govt. Failing to Communicate Rejection of Detenue’s Representation in Time Vitiates Order  ||  SC: Electricity Act Empowers State Commissions to Regulate Open Access Within their Respective States  ||  SC: Limitation Begins from Date of Registration of Sale Deed that Constitutes Constructive Notice    

CESTAT: Distributors Not Responsible to Pay Service Tax on Recharge Coupons - (18 Jun 2019)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai has observed that service tax cannot be levied on recharge coupons received from DTH operators. The Tribunal further said that on the SIM cards, recharge coupons etc where the service tax has been paid on the M.R.P by the main 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.

Tags : CESTAT   SERVICE TAX  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved