CESTAT: Distributors Not Responsible to Pay Service Tax on Recharge Coupons - 18.06.2019

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

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