No Service Tax on BSNL Commission Included in Gross SIM Card Sale Price

Messrs Hari Om Marketing Vs C.C.E. & S.T (CESTAT Ahmedabad) Introduction: In a landmark ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, it was established that the commission received by the appellant (Messrs Hari Om Marketing) from their principal client BSNL, in relation to the sale and purchase of SIM cards, would not be subjected to separate service tax under the category of ‘business auxiliary service’. This commission, when included in the gross sale price of SIM cards sold to customers, doesn’t invite a separate tax, as it has ...