Service Tax on commission received by distributors from DTH Operators

M/s. Kumar’s Electronics Vs Commissioner of Central Excise (CESTAT Chennai)

Once the service tax has been paid on the M.R.P no service tax needs to be paid on the commission received by the distributor because it is a part of the M.R.P. If tax is so levied, it amounts to double taxation. This view held by the Tribunal has been upheld by the Hon’ble High Court of Allahabad and subsequently followed by the Hon’ble High Court of Madras. The present case, though it pertains to DTH operators, stands

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