Service Tax cannot be demanded from Service provider if recipient paid the same

Lovely Traders Vs CCE & ST (CESTAT Chandigarh)

Appellant submits that the appellant is not liable to pay service tax on the commission received by them. He further submits that BSNL has discharged service tax liability on full value equal to MRP (maximum retail price) which was inclusive of the appellant’s discount/ commission and hence they are not liable to pay service tax. He further submits that they have produced certificate on record which is issued by BSNL wherein they have certified that maximum retail price of prepaid mob

Please become a Premium member. If you are already a Premium member, login here to access the full content.