SC: Appeal U/S 374 CrPC/415 BNSS is Not Maintainable Against Sessions Court's Reversal of Acquittal  ||  SC Asked the Centre to Promote Awareness About the Consequences of Driving With an Expired Licence  ||  SC Explains How a Deceased Christian Wife's Property Devolves under the Indian Succession Act  ||  Supreme Court: Reach Stacker isn't a Motor Vehicle; MACT Claim Not Maintainable  ||  Supreme Court: Lift Makers, Operators and Owners Share Responsibility for User Safety  ||  Patna HC: Pressure to Sign Divorce and Child Custody does not Amount to Cruelty  ||  Bombay HC: Externment under the Police Act Requires Satisfaction About a Gang's Activities  ||  Bombay HC: False Travel Distance Claim Alone Doesn't Constitute Misappropriation  ||  J&K&L High Court: Interest on Delayed Gratuity is Not a Mandatory Pre-Deposit For an Appeal  ||  Meghalaya HC: Meritorious Candidate Cannot Be Denied Admission For a Two-Minute Delay    

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 2026 - All Rights Reserved